intelligence was gathered that the petitioner imported advanced computers from their parent company in U.S.A. by misdeclaring the value and that one such ... course of investigation inter alia that there was misdeclaration and undervaluation of the goods imported. Upon conclusion of the investigation, a show-cause notice
Heading 90.01. Therefore, the petitioners who are
guilty of misdeclaring the classification of the
imported goods under Heading 85.44 in the Bills of
Entry filed ... cannot be said to be guilty of misdeclaration and in
such a case, seizure of the imported goods cleared on
classification approved by the Commissioner
were found to be misdeclared with regard to the exemption that by itself was not sufficient to hold that the importer was guilty of suppression ... case of misdeclaration.
18. In that view of the matter, there is no wilful suppression of facts or wilful misdeclaration by the respondent assessee. Consequently
them to show cause as to why the imported goods should not be confiscated for misdeclaration of quantity and value and why personal penalty should ... petitioner was unaware of any misdeclaration. Similarly, the petitioner did not now anything about the requirement of the import licences to clear the goods
Civil Appeal filed before the Supreme Court, it was noticed that the importers namely M/s. Jindals had filed a declaration under KVSS ... petitioners had made a misdeclaration in the IGM and, therefore, the penalty levied upon the petitioners for misdeclaration in the IGM is independent
were erroneously allowed importation on account
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14 wp10079-10-jud
of the misdeclaration made by the petitioner ... Therefore, the petitioner cannot be accused of being guilty of
misdeclaring the items for import in the applications seeking DFRC's.
Neither the bonafides
notification. He submitted that when the import was pursuant to the order placed by Coast Guard and on importation the barges were supplied ... case of misdeclaration but it is a case of fraudulent claim made with intention to evade the customs duty payable on the imported goods. When
notification. He submitted that when the import was pursuant to the order placed by Coast Guard and on importation the barges were supplied ... case of misdeclaration but it is a case of fraudulent claim made with intention to evade the Customs duty payable on the imported goods. When
imported goods being in the nature of consumer goods of agricultural original are covered by the Appendix 2B, serial No. 145 of the Import Policy ... misdeclared by the Petitioners. The Petitioners in their reply contended that the licence procured by them is a specific licence valid to cover the imports
