M/S. SANGHVI RECONDITIONERS PVT. LTD. vs UNION OF INDIA .

The Supreme Court upheld the decision of the High Court affirming the Settlement Commission's order regarding customs duty liability under Section 28AB of the Customs Act, 1962. The Court found that the appellant had clandestinely availed benefits under Exemption Notification No.211/83-Cus by misrepresenting the nature of imported goods as 'ship spares'. The Court held that the appellant's admission of duty liability and the evidence presented justified the Settlement Commission's findings, thereby dismissing the appeal.