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
export products and there was
neither any misuse nor misdeclaration of the imported goods. In 1992 the
Petitioner‟s unit started facing labour problems which ... finding by the ADGFT that the Petitioner
has either misutilised or misdeclared the imported goods. There was no such
finding by the ACC either
from the noticee importer." The SD concluded that "The
declarations made by the noticee importer in the requisite import documents
clearly demonstrate that ... Import and Export
Policy. SMPL applied for and was granted an import licence permitting it to
import CAB. The import licence dated 20th December
that although the import of gold
was not prohibited, if the import was in violation of the conditions
attached to such import, could amount ... distinction between seizure of imported
goods as a result of undervaluation and seizure of imported goods
upon misdeclaration cannot per se be said
that that the Petitioner was
in the garb of importing aluminum scrap in fact also importing nickel,
copper and tin ingots. The question ... said to
apply where the importer has made a valid import, has made no
misdeclaration of any sort and the delay in effecting clearance
some Delhi based importing firms were
indulging in import of high value electronics items, branded mobile
phones and mobile accessories by misdeclaring the value
Page 7 of 16
have misdeclared the value of the goods while effecting
the imports."
10. The submissions filed by the Appellants before
Customs Tariff) were evading customs duty by way of
misdeclaration of the description of the imported goods and undervaluing the
same, in connivance with various ... give him the cheque of the equivalent amount. After
importing he used to keep the imported consignment in his godown and used
to sell
allegation regarding alleged evasion of duty/misdeclaration was stated to have been done at the time of import at Mumbai. The show cause notice ... detection there of the alleged misdeclaration or under-stating of the value of the goods at the time of import. Therefore, there is no event
Petitioner that the above was at best a concealment and
not a misdeclaration as to an "essential" fact as contained in provision ... doubt that it is a
misdeclaration. Further giving the context of Section 27 where it is
important for a State Bar Council to know
