issue a show cause notice in respect to the
alleged misdeclaration of the imported goods in view of
Section 111 of the Act to pass ... customs authorities to complete the proceedings
as regards the "misdeclaration" of the imported goods followed
by the confiscation order, if any, within
that the high flash point of 'HSD'
imported by M/s. Rajkamal but misdeclared as 'base oil' has no bearing ... facts reveal that the whole game plan has been to
misdeclare the product so imported, under cover of coining the product
broadly as 'Base
would show that it
is attracted when the goods have been imported under any licence and
such goods have been used or utilized "otherwise ... finding by the ADGFT that the
petitioner has either misutilised or misdeclared the imported goods.
There was no such finding by the ACC either
fact that the authorities had reason to
believe that the goods imported were misdeclared and misclassified.
4.1 He would further submit that a re-test ... order of the High Court
would indicate that the goods imported were Natural Gasoline Liquid.
4.2 He would extensively rely on the averments made
fact that the authorities had reason to
believe that the goods imported were misdeclared and misclassified.
4.1 He would further submit that a re-test ... order of the High Court
would indicate that the goods imported were Natural Gasoline Liquid.
4.2 He would extensively rely on the averments made
list of freely importable consumer goods in 1992-97 Import-Export Policy ?"
2. The matter relates to the import of 151.060 MTs of poppy ... Import (Control) Order, 1995 and Section 11 of the Customs Act, 1962, and also as the importers had misdeclared the value of the goods
2024
undefined
Counsel, when there is a
misdeclaration of value, the goods
imported becomes prohibited goods,
as has been defined under Section ... conditions subject to
which the goods are permitted to be
imported, when a misdeclaration has
been made and for that reason short
levy of duty
specifically dealt with the issue. It is
observed therein that the importer imported goods described as
?SMixed Metal Scrap??. However, the department held the same ... Grade?? and consequently, they have treated
the same as misdeclaration and undervaluation. The respondent
importer has classified the goods under chapter heading Np.7404
Offset Printing Plates" from a
manufacturer based in China by
misdeclaring the imported goods as "Iron
Door Plate" and the alleged fraudulent ... that the said live consignment imported by
the Petitioner contained Digital Printing
Plates and that the same had been
misdeclared on their documents
under CTH 1513 when
imported for manufacture of soaps, industrial fatty acids and fatty
alcohol as well as when imported in edible grade. Thus, based ... attracts higher rate of duty.
The petitioner, therefore, has misdeclared the description of crude oil
imported by it with a mala fide intention to cover
