SAVI VISION PVT. LTD. AND ORS. Vs. CC

JUDGEMENT

(1.) THE appellants are aggrieved by the demand of differential duty, confiscation of goods and imposition of penalty on the allegation that appellants evaded duty by mis -declaring the RSP and selling the goods imported at a higher price than the RSP declared at the time of import.

(2.) THE contentions raised on behalf of the appellants can be summarized as under:

(3.) CONTROVERTING the above submissions, the arguments advanced by the Ld. DR can be summarized as under: