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1: reiates i<:3~,_th._6;-- ju$iifi§:ua1:j_<j21_j"G--1f 'otherwise of {he levy 01"
penalty on the"V-as:::r3sS"ofiAt.t1e.'"p1'ém§se that it amounted to
mi.sdecIar;§tiQ1e or S:}.;ppreVs3$éon for the daim of duty
fifaxs.-*1"J3'\:.?§ WA%;i/'?h.,AQ«"~--§&*as etbezwise :1-at ezzvailable :0 the
§'€Sf3C:!1.C1iA'5t?T]t--2.iE%:~§{:'--'T>}S5$€;
Rathezrvfitfangely even the axdjuldictatirzg au2;h0r:it§;*
«i."h§a;d:L'§eAv§é'e.:§« pariah; 03:23:: fir: Ewe gzrziz-35$, 92-?%1é3r:~3e1s in <>tbr::*
j~V?;f::3"arV:§ers, it is $.*£.i.em. 86 ma': as it {his szaget 21:.
is net far {:28 to reexamine or g:: irgtc} this; qt1_es;t£0z'1, but we
3213.11 rest CC1f"1§6f3t with artsweriztg of this v:guesti.@r: and rg=;?e;=_
firzd that vvhéle the zszégittai au.th«:m'tjs; t<,>o3e<; an
View that the r:or:~dec§a.ration cf the feactmn <}1'.fl§._?.TVc_>_.:>:"::'}--5-2..
rnamtfactured or got man't1.factz:red éjtt
EPZ unit did amoum: to a 1'i"1]x'»3(i€C.§{:1i'£¥.U:(}.I_'} ';3e:trt%g:'té3:afI3} aigg '
an the reading of the relevant portifit: ojf i;§t'é~«r';}"dér the
tribunal, d_ea1i;1.g with thi:f~7; '%asp§éct..é:'.._t1'§é«.Mma.ttez, it is
indicated that shippirzg §C):_3;].§:"vs: '\2x-"t":'f'f€p'§;Ef§}£i.E:T.t3€§;". by 100%
EOUS anci EZPZS 't'§{§3}:1&";I£.}:'1:€'1°i3:{L:?(}T'E:':_fiQ t§1a.ti%1.%--€"c.*:3't§1d have been
iaid at the tilt? shipp1*.2<1g bilis
W€I"€ got pf'epé;*ed .EOUs; :--;m<:% EPZS, ané
particularly, tFj1'€:_ t:'%b1inaiAf=.:;riEgaxzersing th::3: (}i'."dé31" has given
E216; folietvizttg '§s3asGtzs--:. _ 'V
'A f:.Ac::;:pé.:trs_ Etta: the Commisgioner has stmngiy
V r"eZz€{£ "-:,;p:§2*tx Cmd stressed C157. Z'fr:.<3 fi3:::*E that
s;'Z%:t:zs€'s.~: and {E1} (Zépp5;'3£'ér'€?'§§} in the
€i'é?'<:}5':<::rc:t?.t?f{§)";~t'i_'!.i:f the Sh.ipping Jfiigtsegt Egg :'1::7;*':~;
_ L.E3'2'.L;--L o--:ttz:i*iicI'z the goads were e,x:_p<>rz'ed ir: this
Casesv were not Cieieted, '['?:a:: been.