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
read with Section 14(1) the importer is required to declare the true RSP. The importer intentionally misdeclared the contents of the Bills of Entry ... revealed from the documents was known to the importer. Correspondingly the equivalent penalty under Section 114A of Rs. 15,33,382/- is imposable. The second
importer or exporter. In the present case, all the appellants are importer. Section 2 (26) of the Customs Act, 1962, defined importer in relation ... importer. There is no dispute that the appellants are importers. So, it is required to be considered as to whether the importers/appellants had committed
importer or exporter. In the present case, all the appellants are importer. Section 2 (26) of the Customs Act, 1962, defined importer in relation ... importer. There is no dispute that the appellants are importers. So, it is required to be considered as to whether the importers/appellants had committed
