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
appellants to clear the subject import. The first occasion for an importer to declare or misdeclare particulars of the goods imported ... assessable value of the goods and as to whether the importer had misdeclared the value of the goods. The importer never filed any Bill
flex banners imported by M/s.Sri Jayalakshmi Enterprises and 7 others through Chennai Airport, it was alleged that the importer has misdeclared the country ... ground of lending of Importer-Exporter Code (IE Code) to the importers for import of PVC flex banners by misdeclaring the country of origin
Commissioner Of Customs (Imports) vs Alpharma (Belgium) Bvba on 11 June, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH
CHENNAI
Appeal ... Based on the intelligence received from DRI that importer misdeclared the description of the goods and clearing the goods as medicaments in stead of animal
import documents and the correspondences between the respondent/importer, the supplier and the local representative, the Commissioner came to the conclusion that the importer misdeclared ... respondent/importer that the goods imported are certain components of the hot mix plant and not a complete plant. Since the respondent has misdeclared
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
clearly said that once the goods are found to be misdeclared by the importer, and the same was ordered for detailed examination on 02.09.2010 from ... present case are that the CHA colluded with the importer in misdeclaring the goods and value, manipulated the documents and fraudulently obtained examination reports
customs broker of various imports such as M/s.Lucky International, Chennai, M/s.Kannan Printing Solutions, Melmaravauthur, who had imported PVC flex banners from ... Revenue Intelligence, Chennai had commenced investigation into these imports on the intelligence that these importers were misdeclaring the country of origin of the imported
PCBs
etc. by certain traders. The intelligence also indicated that the importers
were misdeclaring the description of the goods and also highly
under-invoicing ... recovered on the
re-determined value.
(v) the said goods, imported in disassembled condition/misdeclared as
parts/components be not confiscated under Section
shown in the records. The Commissioner has held that the misdeclaration in the Import Manifest is a rectifiable error, only if the mistake is unintentional ... importer or from the CHA. The DRI, after noticing that the importer has been importing from the same supplier and the subject import
