cannot automatically
result in letting the Petitioner go scot-free. The ACC (Imports) had no
discretion not to impose fine as the provision clearly provides ... imported goods
are seized and detained pending an enquiry and
adjudication and the case where the importers have
indulged in misdeclaration, misdescription,
undervaluation or concealment
basis of
intelligence received, suspected misdeclaration and undervaluation in the
import of rubber compound, un-vulcanized rubber compound and nylon
chords (hereinafter "subject goods
basis of
intelligence received, suspected misdeclaration and undervaluation in the
import of rubber compound, un-vulcanized rubber compound and nylon
chords (hereinafter "subject goods
Customs Valuation
(Determination of Value of Imported Goods) Rules 2007
on account of misdeclaration in brand, quantity, quality
and significantly higher value of similar goods ... destroyed. Destruction charges of
confiscated goods will be paid by importer.
(3) The duty liability of goods, other than which are
absolutely confiscated, is determined
Customs
Valuation (Determination of Value of Imported Goods) Rules
2007 on account of misdeclaration in brand, quantity, quality
and significantly higher value of similar goods ... sixty-one only) after adjusting for duty paid
at time of import assessment.
(4) The duty paid by TR-6 challans
Customs
Valuation (Determination of Value of Imported Goods) Rules
2007 on account of misdeclaration in brand, quantity, quality
and significantly higher value of similar goods ... sixty-one only) after adjusting for duty paid
at time of import assessment.
(4) The duty paid by TR-6 challans
Customs Valuation
(Determination of Value of Imported Goods) Rules 2007
on account of misdeclaration in brand, quantity, quality
and significantly higher value of similar goods ... destroyed. Destruction charges of
confiscated goods will be paid by importer.
(3) The duty liability of goods, other than which are
absolutely confiscated, is determined
import
the subject equipment through the Free Trade & Warehousing Zone by
wrongly declaring the same to be DEMO equipment. This misdeclaration
was clearly investigated ... refunded to the Petitioner if there was no misdeclaration, as the import was
merely temporary in nature.
27. Further, the total penalty imposed upon
import was the first import of the firm
and that inadvertently the subject imported products were mis-declared. As
per the Petitioner the subject imported ... respect of the investigation conducted against the Petitioner
for misdeclaration of the subject imported products. The main allegation was
that the subject imported products
aggrieved by the said seizure of the imported products
has preferred these petitions seeking release of the imported products.
7. On 18th September, 2025, these ... main allegation
against the Petitioner is that there is misdeclaration of the imported products
and that the same are prohibited products in terms of Notification
