related to the dropping of the charges of misdeclaration and non-confiscation of the imported goods under Section 111(d) of the Customs ... there is a clear cut finding on the aspect of misdeclaration and un-authorised import by the co-ordinate Bench of the Tribunal already
importer charging among other things that there was deliberate attempt on the part of the importer to misdeclare the value of the goods as also ... show cause notice. As regards Importer's liability, he submitted that Importer has misdeclared the description and value of the goods with connivance
import made the appellant liable to adjudication.
17.4 The appellant did not dispute composition of imports. Therefore, classification of the misdeclared quantity ... liability in respect of the imports since those were not deliberately misdeclared imports. The appellant had no intention to make any misdeclaration for the reason
examination. Therefore, he submits that the importer imported "brass castings of burners in unfinished condition" and misdeclared the same as brass scrap ... been already extracted, the allegations against the importer is that the importer had deliberately misdeclared the quantity of goods covered under Bill of Entry
form and as such there was a misdeclaration that the import-
ed goods were only parts of the copiers, that description of
most ... form and as such there was a misdeclaration that the import-
ed goods were only parts of the copiers. The Collector also
held that description
claiming
the benefit of OGL and, therefore, the goods were imported without a valid
import licence. After recording these findings CEGAT observed that all
these ... licence." He then held that the
charges of misdeclaration and unauthorized importation were established,
rendering the goods liable to confiscation under Sections
standard or superior grades having higher CIF value was being imported and misdeclared as 'OFF grade, the import of the consignments of Gum Rosin ... readily agreed accepting the laboratory test reports which proved the misdeclaration of the imported goods and attracted these provisions for adjudication of confiscation and penalty
department and that therefore there had been no misdeclaration, he pointed out that the importers had mentioned their own value as well as the value ... import did not have adequate balance to cover the import. A show cause notice was issued for contravention of the ITC regulations by import
that apart from misdeclaring the origin of the driers, the importers had also misdeclared the description of the cooling coils fitted with expansion valves which ... adjudicating authority also held that the value of the imported goods had been misdeclared. He, therefore, ordered the enhancement of the value of the cooling
More importantly, none of these cases, as
already noticed, actually dealt with the provisional release of goods that had
been imported by misdeclaring them ... distinction between seizure of imported goods as a result of
undervaluation and seizure of imported goods upon misdeclaration cannot
per se be said
