third party, impersonation filing of documents without authority of the
exporter/importer, violation of other obligations including KYC, misuse of ID,
etc., it was held ... appellants are also charged under
Customs Act for the alleged misdeclared import, he will be dealt with in
accordance with the provisions under the Customs
exemption,
even if disallowed, does not amount to misdeclaration or
wrongdoing by the importer if the goods are truthfully
described.
10. The Appellant further submits ... imposition of penalties"- violations
dealt with here (like improper importation, misdeclaration,
etc.) result in confiscation of goods and monetary penalties
on persons
import are antiques and the importer was
directed to produce documentary evidences in support of the
import items of the conditions as per Import Policy ... under
import are antiques, and asked to produce documentary
evidences in support of the import in terms of the condition as
per Import Policy
import are antiques and the importer was
directed to produce documentary evidences in support of the
import items of the conditions as per Import Policy ... under
import are antiques, and asked to produce documentary
evidences in support of the import in terms of the condition as
per Import Policy
dated
10.04.2012 filed by M/s. Roshan Overseas for having been
imported by misdeclaration, misclassification and
undervaluation contravening the provisions of Section ... import consignment
has been determined as Rs.86,24,294/- which is the
duty sought to be evaded by the importer by
misdeclaration, misclassification
India. Hence, I
find that the actual origin of goods imported i.e. Dry
Dates vide Bill of Entry 4434741 dated 09.08.2019 is
Islamic Republic ... Pakistan Origin and imported to India via Dubai,
U.A.E. and the importer misdeclared the origin of
the goods to be of UAE origin
imported goods, imported vide Bill of
Entry number 6636231 dated 3-9-2014 and after rejecting the declared
assessable value of the goods imported ... importer in importing the goods. As we have
already held that the reasons stated by the appellant for its import of these
goods
been alleged that the
appellant has conspired with the importer to bring in
misdeclared/contraband goods which are liable to
confiscation under the Customs ... reveals that DC Shri. Navneet Kumar
connived with various brokers to misdeclare and
import the said goods. We observe that there is no
evidence brought
Shri Jatinder Singh Ahuja,
knowing fully well that he would be importing
misdeclared goods and contrabands. In fact, with
the help of Nasir he allowed ... reveals that DC Shri. Navneet Kumar
connived with various brokers to misdeclare and
import the said goods. We observe that there is no
Page
relating to invocation of extended
period of limitation alleging misdeclaration of the imported goods
with intent to evade payment of duty. He has submitted that ... learned advocate has submitted
that the description of the imported product in the import
invoices is mentioned as "Pigeon Brand Stainless Steel Water
Bottle
