Property Rights (Imported Goods) Enforcement Rules, 2007. Further,
imports sought to be made on the basis of advance authorization were found
misdeclared in description/value ... than `3 crores. Further, he attempted
to undervalue as well as misdeclare imported goods and violated the
conditions of advance authorization for Annual Requirements Licence
Custom
House Agent), engaged in the business of facilitating clearance of imported
goods at the custom ports have approached this Court under Article ... confirming the demand of Rs.1,47,12,404/-, on the importer for
misdeclaration of the imported goods, a penalty of Rs.3 lac (Rupees
Petitioners-partnership firms are importers of non-edible
oil which is used to manufacture soap. The Petitioners during 2003-2006
imported non-edible ... different importers including Petitioners-
firms alleging mis-declaration of description and value of imported goods.
It was alleged that the petitioner firms were misdeclaring
customs port,
taking a route other than the specified route, importing of prohibited goods,
misdeclaration in the bill of entry about the classification of goods ... avoid hardship to the importer on account of continued detention of goods.
The said circular further provides that the imported goods should not be
detained
case of the Revenue that there was no misdeclaration regarding description of the goods in the bills of the entries by the appellant ... there is no case of misdeclaration of the goods in Bills of Entry at the time of import/clearance by the Customs Authorities;
(ii) there
also engaged in evasion of duty by resorting to
under-valuation and misdeclaration of bicycle parts and bicycle pumps. The
recovery of actual invoices, proforma ... email
correspondence also revealed that the petitioner resorted to misdeclaration
at the time of import from China and similarly firm M/s N.K.International
goods after ordering confiscation on
the grounds of suppression, misdeclaration, misclassification and import of
prohibited goods.
On a consideration of the entire aspect, we find
Intelligence, Delhi Zonal unit that certain Delhi based importers were indulging in gross undervaluation of imported Chinese silk fabric. There was information about under-invoicing ... were seized on the reasonable belief that the goods were under-invoiced, misdeclared and liable to confiscation. Alleged evasion by the petitioners was in excess
like kind and quality at the time of export.
(c) the misdeclaration of goods in parameters such as
description, quality, quantity, year of manufacture ... duty or tax, as the case may
be, chargeable on any imported materials or excisable materials
used or taxable services used as input services
like kind and quality at the time of
export.
(c) the misdeclaration of goods in parameters such as
description, quality, quantity, year of manufacture ... Supplied
From above quoted Rules, it is apparent that transaction value
of imported and export goods is the thumb rule to determine duty payable,
however
