relation to any goods in any way knowingly concerned in mis-declaration of value or in any fraudulent evasion or attempt at evasion
appellants which referred not only to the mis-declaration of value as aforesaid but also alleged a mis-declaration of weight. The show cause notice ... charge of mis-declaration of weight in regard to the third consignment, the order noted that there having been a mis-declaration, the appellants
Customs Act 1962, the parties to the mis-declaration liable to penalty under Section 112 and Section 114A of the same Act and the duty ... unravelled a huge fraud committed on the Revenue. The charge of mis-declaration of the goods remains established by the stickers on the pallets
submitted forged AEPC
Certificate and made a mis-declaration in the bill of entry to the effect
that E.I. Dupont India Limited was entitled ... through the agency of the appellant would amount
to a mis-declaration in view of the fact, and one which is not disputed,
that
petitioners have challenged the said proceedings on
the ground that no mis-declaration has been made by them as
alleged by the Department and have ... majority of 2:1, if the allegations of mis-declaration and
under-valued declaration has not been established against the
petitioners, I fail to understand
served on the petitioners on November 19, 1973 for mis-declaration of value and also for mis-declaration of weight in the Bill of Entry ... that the petitioners have made a mis-declaration in respect of the weight of their consignment as such mis-declaration was not done mala fide
respect of the said Bill of Entry, there was mis-declaration of quantity which was unearthed by the investigation subsequently. If Mr. Amit Choudhary ... knowledge of mis-declaration by the importer and he derived some benefit from the importer for aiding the mis-declaration. In the absence
mentioned in sub-para (i) hereinabove as electronic components amounted to mis-declaration since the goods imported were electronic consumer goods in SKD condition.
(viii ... much less than the actual value.
(ix) By the aforesaid mis-declaration of description, quantity and value of the goods, the importers attempted to evade
names adopted by the first appellant herein. Investigation also revealed that mis-declaration regarding grammage in the invoices of the first appellant herein. Regarding Kraft ... event of the Bench holding that there has been mis-declaration and suppression on the part of the first appellant in respect of the item
there was no allegation to the effect that there was any mis-declaration and if there was doubt, the department should have asked the appellants ... mis-declared the goods before the department. They have only submitted declaration under Rule 174 of the CE Rules, since as per the declaration