Guru Ispat Ltd. vs Commissioner Of Customs (Port), ... on 19 December, 2001
3. The contention of the appellant is that there is no justification for confiscation of the goods. Their submission is that there was no mala fide intention on their part to mis-declare the value of the import goods. The goods have been sent as free of charge, replacement for which no payment is involved to the supplier. The value of Euro 35 [Rs 2,583/-] was indicated by them on the basis of the invoice wrongly given by the supplier. The correct value was not originally declared to the Customs on account of a mistake on the part of the suppliers who gave the wrong invoice with the consignment. They relied upon the case law in Guru Ispat Ltd vs. Commissioner of Customs (Port), Calcutta [ 2003 (151) E.L.T. (Tri.