Customs
Valuation (Determination of Value of Imported Goods) Rules
2007 on account of misdeclaration in brand, quantity, quality
and significantly higher value of similar goods ... sixty-one only) after adjusting for duty paid
at time of import assessment.
(4) The duty paid by TR-6 challans
Customs
Valuation (Determination of Value of Imported Goods) Rules
2007 on account of misdeclaration in brand, quantity, quality
and significantly higher value of similar goods ... sixty-one only) after adjusting for duty paid
at time of import assessment.
(4) The duty paid by TR-6 challans
decision in the case of Priya Ltd vs Commissioner of Customs
(Import), Mumbai [2019 (370) E.L.T. 1668 (Tri. - Mumbai)],
where it was held ... Representative, the statement of the Director of the
importing-company which has admitted to the
misdeclaration and has confirmed the various acts of
omission
respect of the said imports. According to the DRI, the same were
illegal imports where there was gross misdeclaration and under-declaration by
the Petitioner ... above persons were customers of Zakir Khan
and used to procure imported Old and used refurbished
electronic goods viz. Computer, Laptops. CPUs/
Barebones, Hard Disks
arrest. It is
alleged in the said memo that the petitioner had imported goods including
the current consignment (Bill of entry no. 6404529 dated ... used and refurbished. He also contends that the importing of the said goods
amounts to misdeclaration and violation of the Customs
Customs Act, 1962.
4. The case of the Petitioner is that it imported certain polyester laminated
fabrics from China on 26th November ... portion of the Detention Memo is reproduced below:
"Offence: Misdeclaration in quantity of imported
goods, therefore, the goods are hereby placed under
detention under
complying the Intellectual Property Rights (Imported
Goods) Enforcement Rules, 2007 by the department.
c) Whether the Intellectual Property Rights
(Imported Goods) Enforcement Rules, 2007 fixing ... instant case "shoes") will
amount to misdeclaration/suppression of the goods in
the Import documents.
e) Whether the protection
officials and some of the goods
were found to be misdeclared including the subject imported products. The
Petitioner vide letter dated 19th May, 2025 sought ... subject imported products were seized by the Customs
Department on 11th June, 2025 on the ground that the same have been
misdeclared as 'Face
opinion as follows:-
Present is apparently a case of misdeclaration, misclassification
and under valuation of import of wireless Point of Sale Devices
(POS) and Mobile ... opinion, since the principal allegation was solely made
against the importer with respect to misdeclaration, we find ourselves
unable to discern any violation of clauses
imported item") which the Petitioner is stated to
have purchased from one M/s. Philip Marshall, situated in France. The imported
item has been ... ground of misdeclaration.
4. The brief facts of the case are that the purchase of the imported item was
effected sometime in September
