COMMISSIONER OF CUSTOMS Vs. GUJARAT SMALL SCALE INDUSTRIES CORPORATION
LAWS(SC)-2008-4-211
SUPREME COURT OF INDIA
Decided on April 29,2008

COMMISSIONER OF CUSTOMS, AHMEDABAD Appellant
VERSUS
GUJARAT SMALL SCALE INDUSTRIES CORPORATION Respondents

JUDGEMENT

- (1.) Lave granted.
(2.) This Civil Appeal is directed against the judgment dated 11th May, 2006 delivered by Customs, Excise and Service Tax Appellate Tribunal in Appeal No. C/607/Mumbai.
(3.) The short question involved in this Civil Appeal is whether there was mis- declaration of goods imported, namely, Polyethylene (prime/virgin) mis-declared as Polyethylene-Wide-Spec. with the intention to evade duty;


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