Licence for importing MMF and they did import only MMF; that they always wanted to export twisted yarn made out of the imported material ... full duty in case the importer failed to fulfil the export obligation. The conduct of the importers tantamounts to misdeclaration and suppression.
41. Granting without
part of the original authority to hold that the importer had misdeclared waste oil as fuel oil. The appellate authority, further, reduced the quantum ... piece. On this basis, it was alleged that the importer had misdeclared the value of the goods. The show-cause notice containing this allegation proposed
case, the Applicant can be said to have 'misdeclared' the imported goods within the meaning of Section 111(m) of the Customs ... imported the goods contrary to provisions of law and/or misdeclared the imported goods, when the Respondent had not issued any show cause notice
opened, especially when there is no misdeclaration on behalf of the importer and no appeal having been filed by the Revenue against such assessment ... rules of interpretation has concluded that the appellants have imported two machines by misdeclaring the same as one number high power X-ray machine. Rule
Custom House suggested that
there has been gross-misdeclaration by both the
importers at the time of import and accordingly
investigations were carried ... Offshore, there is an
additional allegation that the importer had misdeclared
the value of the vessel under importation by not including
the cost of modification
Kanishk Steel Industries Ltd. [appellants in Appeal No. C/230/2007] had imported 'steel skull scrap' claiming the same to be classifiable under ... Kanishk Steel Industries Ltd. [hereinafter referred to as the importer] had misdeclared the goods in the Bill of Entry and that the goods was more
goods as well as their value had been misdeclared in the import documents. With regard to misdeclaration of description the finding is that goods ... packing and sale of imported goods, and trading in imported goods. The appellant pointed out that goods imported for all such operations are eligible
paras, it is evident that
M/s HG a 100% EOU unit imported marble blocks
from 2004-05 to 2014-15 for export of Marble ... invoices for sale of
Granite Slabs during export to SEZ units,
misdeclared the import as rough marble block in
the Bills of Entry instead
case, we find that Revenue has accepted the import price of mobile phones paid by the importer to the overseas supplier as normal price under ... there is no dispute of any under invoice or misdeclaration of import price. It is peculiar case where there is no valuation dispute
price of US $150.50. With the above it appeared that the importer has misdeclared the value of the import consignments in the import documents including ... after finalising the assessment.
c) The Smartcom software imported under different 28 Bill of Entry Nos. imported along with the hardware, collectively valued
