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
From the above, it appeared to the department that the importers had misdeclared the description and value of the goods and also violated the provisions ... contemporaneous import price per MT mentioned in the examination reports was not objected to by the importers. Therefore, according to learned JDR, misdeclaration of value
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
Owens Corning Enterprises (India) Pvt. Ltd. (hereinafter referred to as importer) imported Copcentra Multiaxial Warp Knitting Machine (capital goods) from a German company under EPCG ... importer has referred to the various import documents as well as the statements of the importer and has submitted that there was no deliberate misdeclaration
screws and hardwares for car CD player was being imported by misdeclaring the same as unbranded goods and declaring a low value with an intent ... case of value enhancement but a case of misdeclaration of imported goods in relation to the brand/make/model and value thereof. The importer
readjudicated by the Commissioner of Customs (Import).
4. The learned Commissioner of Customs (Import), in the de novo proceedings, obtained clarification of the designated authority ... learned Jt CDR, would also reveal the oblique intent of the importer, who misdeclared the goods as electronic PL Tube instead of CFL without choke
notice on 24.6.2004 to the appellant and another importer (M/s. Vipin Enterprises who had also imported several consignments of remelted copper ingots from ... Section 28 of the Customs Act on the ground that the importers had misdeclared and suppressed material facts about the value of copper scrap being
Sunrise Enterprises and the aforenamed persons for alleged misdeclaration of description, quantity and value of the imported goods. At this juncture, the parties waived show ... declared in the Bill of Entry but its value was misdeclared. Further, the import of this item was in breach of the relevant provisions
would show that it
is attracted when the goods have been imported under any licence and
such goods have been used or utilized "otherwise ... finding by the ADGFT that the
petitioner has either misutilised or misdeclared the imported goods.
There was no such finding by the ACC either
sure whether the quantity was
same or different is not of any importance, as the petitioner, in spite of
supply of the copies of letter ... itself. In the present case, the Department has
charged the respondent importer alleging misdeclaration regarding the price.
There is no allegation of misdeclaration
