HIRA SINGH Vs. COMMISSIONER OF CUSTOMS PREVENTIVE

JUDGEMENT

(1.) This is an appeal under Sec. 130 of the Customs Act, 1962 (in short, "the Customs Act") questioning the value of goods for assessment.

(2.) The brief facts necessary for deciding the present appeal are as under:

(3.) We have heard the respective counsels at length who have submitted their written submissions on record.