related to the dropping of the charges of misdeclaration and non-confiscation of the imported goods under Section 111(d) of the Customs ... there is a clear cut finding on the aspect of misdeclaration and un-authorised import by the co-ordinate Bench of the Tribunal already
importer charging among other things that there was deliberate attempt on the part of the importer to misdeclare the value of the goods as also ... show cause notice. As regards Importer's liability, he submitted that Importer has misdeclared the description and value of the goods with connivance
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
examination. Therefore, he submits that the importer imported "brass castings of burners in unfinished condition" and misdeclared the same as brass scrap ... been already extracted, the allegations against the importer is that the importer had deliberately misdeclared the quantity of goods covered under Bill of Entry
department and that therefore there had been no misdeclaration, he pointed out that the importers had mentioned their own value as well as the value ... import did not have adequate balance to cover the import. A show cause notice was issued for contravention of the ITC regulations by import
that apart from misdeclaring the origin of the driers, the importers had also misdeclared the description of the cooling coils fitted with expansion valves which ... adjudicating authority also held that the value of the imported goods had been misdeclared. He, therefore, ordered the enhancement of the value of the cooling
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
Addl. Collector held that Shri Desai was concerned in the misdeclaration of the imported consignments which he ordered to be confiscated inter-alia Under Section ... seen that Shri Desai has played a very prominent and important role in the import of the two consignments which had been confiscated and that
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
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
