authority that there was mis-declaration and non-declaration in the Bill of Entry. The Gravity of the mis-declaration and non ... mis-declaration/non-declaration were noticed by the department which are tabulated below:
Bill of Entry No. & Date
As per Declaration
Department's stand is that under-valuation, mis-declaration and non-declaration was also for bringing in as many of the data ... ICIM in respect of all these imports. The deliberate mis-declaration/non-declaration of value and other material particulars resulted in the violation
attempting to import the
electronic goods by way of non-declaration/mis-declaration with the
intention to evade customs duty, he was arrested
dated 6 September 2011. The appellants seized the imported goods alleging mis-declaration, non-declaration and under valuation of goods. The Directorate
Complainant failed to pay the premium in advance and non-declaration/mis-declaration of material information at the time of taking the Policy ... Complainant failed to pay the premium in advance and non-declaration/mis-declaration of material information at the time of taking the Policy
Revenue, on
the other hand, submitted that there is mis-declaration of
goods inasmuch as the appellants have not declared the width
stainless steel ... liable to anti dumping duty
and there has been mis-declaration/non-declaration of goods
in the respective Bills of Entry. The confiscation
Revenue, on
the other hand, submitted that there is mis-declaration of
goods inasmuch as the appellants have not declared the width
stainless steel ... liable to anti dumping duty
and there has been mis-declaration/non-declaration of goods
in the respective Bills of Entry. The confiscation
permitted under baggage and have also accepted the
facts of mis-declaration/non-declaration of the items in baggage.
There is no doubt
such it vitiates the Charge
Memo at the outset and makes it non-est in the eyes of the law. I agree
with the report ... this
case. The Show Cause Notice in the case of Mis-declaration, non-
declaration and undervaluation of goods issued to the importer
Multi Spark Electronics Pvt Ltd, other allegations of mis-declaration non accountal etc were also alleged by the department.
3. The assessees pleads that
