INDUSIND MEDIA AND COMMUNICATIONS LTD. vs COMMISSIONER OF CUSTOMS NEW DELHI

The Supreme Court upheld the dismissal of the appellant's appeal under Section 130E of the Customs Act, 1962, affirming the Tribunal's finding that the appellant mis-declared the classification and value of imported goods, constituting an attempt to evade customs duties. The Court emphasized that the mis-declaration was intentional, violating the provisions of the Customs Act. Consequently, the appeal was dismissed, and the order of the Tribunal was upheld.