COMMISSIONER OF CUS. Vs. TRUWOODS PVT. LTD.

JUDGEMENT

(1.) We have heard the learned counsel for the parties at length.

(2.) The respondent No. 1 - assessee had imported certain material known as "wood veneers" of various thickness ranging from 0.25 mm to 0.45 mm and these supplies were received from M/s. Pargan Singapore, Singapore. Bill of Entry was filed stating the particular value of the goods as per the invoices raised by the exporter in Singapore.

(3.) According to the Revenue, the respondent had not disclosed the correct price and it was a case of under-invoice. Four show cause notices were issued alleging under invoicing and demanding differential duty, etc. Four adjudication orders-in-original were passed confirming the demand of differential duty.