Commissioner Of Customs, New Delhi vs M/S. Siddhartha Polymers Ltd. & Anr

The Supreme Court allowed the appeals filed by the Commissioner of Customs against the decisions of CESTAT, New Delhi, which had ruled on the mis-declaration of imported consignments under Section 28 and Section 112 of the Customs Act, 1962. The Court upheld the findings of the Commissioner (Adjudication) that the imported P.C. Sheets were mis-declared as recycled when they were, in fact, Prime Quality Goods. The appeals were allowed with no order as to costs.