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
ground of import of old/used machinery without specific import licence as well as on the ground of misdeclaration is justified even without reference ... supra), this Court while dealing with a similar situation where the importer had misdeclared in terms of value, description and quality of the imported goods
mindlessly to cover the past imports. We have not found any evidence in support of the findings of misdeclaration of description and value, entered ... document, they alleged that, in the said Bill of Entry, the importer misdeclared the description and value of the goods.
13. ..
14. In the result
limitation has been
rightly invoked.
k) Since appellants have misdeclared the value of the
goods imported they become liable for confiscation
under Section ... 1177-1180/2012
imports made by the other importers at or about the same
time. Hence we hold that appellants have misdeclared the
value
clause of
the aforesaid Rule has been contravened by the importer; there
is no misdeclaration vis-à-vis the alleged import by RECPL. there ... Hawala
operators; he arranged Hawala amount by selling the undervalued and
misdeclared imported goods against the actual price in cash; the
statement of the appellant
clause of
the aforesaid Rule has been contravened by the importer; there
is no misdeclaration vis-à-vis the alleged import by RECPL. there ... Hawala
operators; he arranged Hawala amount by selling the undervalued and
misdeclared imported goods against the actual price in cash; the
statement of the appellant
clause of
the aforesaid Rule has been contravened by the importer; there
is no misdeclaration vis-à-vis the alleged import by RECPL. there ... Hawala
operators; he arranged Hawala amount by selling the undervalued and
misdeclared imported goods against the actual price in cash; the
statement of the appellant
clause of
the aforesaid Rule has been contravened by the importer; there
is no misdeclaration vis-à-vis the alleged import by RECPL. there ... Hawala
operators; he arranged Hawala amount by selling the undervalued and
misdeclared imported goods against the actual price in cash; the
statement of the appellant
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
appellants to clear the subject import. The first occasion for an importer to declare or misdeclare particulars of the goods imported ... assessable value of the goods and as to whether the importer had misdeclared the value of the goods. The importer never filed any Bill
