idt case law 2010

from where can i get the whole judgement of this case law with facts etc...

Jaya Singh Vijaya  Jhaveri 2010

Is the want of evidence from foreign supplier enough to cancel the confiscation order of goods undervalued?-----can’t cancel the confiscation order or[court upheld [supported] confiscation order]

The Court considered it be illogical that a person [supplier]who was a party to undervaluation would give evidence to the Department to prove the case that the invoice raised by him [supplier] on the respondent was a bogus one and that he[supplier] had received underhand payment of the differential price

for eg----the importer had paid royalty to  Mr C & this amt is not included in foreign supplier's bill it means undervaluation.in the above case law differential price means this royalty amt