clause (i) of sub-section (1)
of section 135; or
(c) import or export of any goods which have not been
declared in accordance with ... abundantly clear that if the goods, which have been misdeclared or
its duty evaded or imported illegally, have a market price of more
than
18th day of December, 2007.
JUDGMENT
A Toyota Land Cruiser Jeep imported by the petitioner from U.A.E.
was confiscated by the Customs under ... residence benefits claimed by the petitioner and
the import made without import licence by making misdeclaration and
misrepresentation was illegal. The operative portion
Customs authorities was that there was misdeclaration with regard to the value furnished by the importer in the bill of entry and the goods
year
CUA 17/2009 7
prior to its import. He denied that he had wilfully misdeclared the
model of the car and requested that ... Messrs. Al Wafrah, Sharjah, for the import of
the vehicle. Thereafter, all the other formalities for the import were
done by the said concern
metric tons of light melting scrap.
The assessee also paid import duty of Rs.2,28,027/- without waiting
for the 'out of customs ... therefore found that it was a case of misdeclaration of
the hazardous waste that was imported, as light melting scrap.
CUS Appeal No.27/2018
arise.
Also, Investigations conducted up to this stage indicate that the importer
has nothing to do with the car and the duty payment has been ... Court from the main Issue of misdeclaration. In fact, the importer has
stated falsehood in his statement given under Section 108 of Customs
effect that the Import
Export Code holders in whose name the imports are effected have
lent their names and Import Export Code numbers for monetary ... importer from North
Kerala whose details are not known to me. I
have also made an import in my name for an
importer from Chavakkad
manufacture and export of children's
garments. Various accessories are imported by them of which most
of them are exempted from payment of customs ... dated 10/10/2005 stating that there was a misdeclaration
of the goods that were imported. In the show cause, demand was
made
reason that there is misdeclaration of value.
2. While the case of the appellant is that misdeclaration is self-
evident from the fact that manufacturing ... transaction
between the Singapore supplier and the respondent for import of the
car by misdeclaring it's actual value in the invoice. We, therefore
consignment of consumer goods and household items imported
from UAE by one Kunhimohammed through importer M/s.Pride
International Trading Company. The entire issue ... based on the
allegation that there was misdeclaration of goods covered under
Bill of Entry No.151584 dated 25.11.2004 said to be in the
container
