declaration. However, I find that there is no evidence on record to show that the appellant was a party to such mis-declaration. They simplicitor
declaration. However, I find that there is no evidence on record to show that the appellant was a party to such mis-declaration. They simplicitor
aware of the overvaluation
of the export consignment and be simplicitor proceeded by the declaration
made by the exporters. In such a scenario, the appellant
aware of the overvaluation of the export consignment and
he simplicitor proceeded by the declaration made by the exporters. In
such a scenario, the appellant
admitted in the show cause notice that the assessee was filing the declaration under Rule 173 C of Central Excise Rules, disclosing the fact that ... longer period of limitation on the simplicitor ground that appellant has no where disclosed in his declaration that the Director in the sister unit
invokation or otherwise of Section 11AC and simplicitor dropped the penalty on the basis of declaration of law by the Larger Bench in the case
appeal is required to be rejected by upholding the charges of mis-declaration and under-valuation of imported goods and consequently the goods are required ... neither are their any finding on the same. The lower authorities has simplicitor imposed redemption fine of Rs. 12 lakhs, without any reference
said to have been done away with.
Suppression of facts simplicitor can be a ground here.
16.7 The suppression of fact is clearly attributed ... Bills of Entry
was to be subscribed in form of declaration under Section 46 of the Act. The
petitioners had been in regular course
applied in the present case, where the assessee has not filed declaration intending to avail benefit of SSI notification especially when such intention and option ... admittedly fulfilled the eligibility criteria of the notification in which case, the declaration of law by the Honble Supreme Court in the case
falls under heading
2403 99 30. Admittedly the appellant in their first declaration has
described the goods as chewing tobacco and Zarda and have classified ... Jarda scented tobacco.
The issue to be is as to whether Zarda (simplicitor) would be
classified is chewing tobacco or Jarda scented tobacco
