Import of steel strips is prohibited whereas import of metal scrap is
allowed. According to the Customs Department, steel strips were being
imported misdeclaring them
woollen/synthetic rags, if necessary, upon their importation, if they did not conform to the specification for importation as woollen/synthetic rags. In spite thereof ... importing woollen/synthetic rags.
30. Even if there was seizure in Delhi as well as Calcutta of serviceably garments imported by misdeclaring them as woollen
addition 40 picture tubes of the same make were imported. The consignments were imported against invoice of M/s. Viraj Corporation and M/s. Asha ... According to the respondents, the importers have misdeclared the value of the goods and the wholesale minimum import price of the goods. The respondents further
goods illegally imported and sending remittances abroard against those imports by abusing the scheme of import through DEEC scheme and misdeclaration of value of imported ... Sharma effected the illegal importation and illegal duty-free clearance of RBD palmolein including misdeclaration of value in the name of M/s. Associated industries
Bench: Ruma Pal
JUDGMENT
Ruma Pal, J.
1. The petitioner company imported 103 machines which it described as Power Tillers between 10 August ... ground that they had been imported by misdeclaration and were liable to confiscation under the Act.
2. The order of detention was challenged
appellants pursuant to the orders placed by the importers and that the importers not having cleared the goods, the appellants should be permitted ... misdeclaring 40% of the goods and unauthorisedly importing the same.
9. The importers then preferred an appeal before the Tribunal from the order
favour of the petitioner, ii)
import license of the importer issued by the Government of Bhutan for
importing detergent powder, iii) bill of lading ... record evidence to establish that the
petitioner has knowingly assisted the importer in misdeclaring goods to
evade duty or has used or caused
value should be used to determine the value of the imported goods when there are more than one transaction value of identical goods. Further ... value should be the value of assessing the goods imported. The burden to prove misdeclaration of prices in the Bill of Entry lies
make further enquiry for assessing the duty."
13. Ordinarily the importer is allowed to remove the goods upon compliance with the terms ... petitioner lay down that if a charge of misdeclaration is made against an importer it would be for Customs Authorities to establish the said charge
assessable value of the imported goods. Under Rule 3 of the said 1988 Rules the assessable value of the imported goods shall be the transaction ... Collector is that there was a misdeclaration of the value of the said goods imported by the writ petitioner. As would be evident from
