More importantly, none of these cases, as
already noticed, actually dealt with the provisional release of goods that had
been imported by misdeclaring them ... distinction between seizure of imported goods as a result of
undervaluation and seizure of imported goods upon misdeclaration cannot
per se be said
export products and there was
neither any misuse nor misdeclaration of the imported goods. In 1992 the
Petitioner‟s unit started facing labour problems which ... finding by the ADGFT that the Petitioner
has either misutilised or misdeclared the imported goods. There was no such
finding by the ACC either
from the noticee importer." The SD concluded that "The
declarations made by the noticee importer in the requisite import documents
clearly demonstrate that ... Import and Export
Policy. SMPL applied for and was granted an import licence permitting it to
import CAB. The import licence dated 20th December
that although the import of gold
was not prohibited, if the import was in violation of the conditions
attached to such import, could amount ... distinction between seizure of imported
goods as a result of undervaluation and seizure of imported goods
upon misdeclaration cannot per se be said
2019 Page 31 of 64
importer was importing junk software, on CD-ROMs, highly
overvaluing the imports, so as to avail various benefits. The
Tribunal ... distinction between
seizure of imported goods as a result of undervaluation and seizure
of imported goods upon misdeclaration cannot per se be said
terms of Section 112(a) of the Customs Act, penalty for
improper importation of goods is chargeable from any person specified
in Clauses ... appellant on the
allegation that he had abetted the acts of misdeclaration, importation of
prohibited goods and not of committing those acts.
25. Ms Narain
Directorate of Revenue Intelligence, it is conducting
investigation into misdeclared imports effected through ICD
Tuglakabad where various goods were imported duty free in the guise
Directorate of Revenue Intelligence, it is conducting
investigation into misdeclared imports effected through ICD
Tuglakabad where various goods were imported duty free in the guise
importer satisfies the Assistant Commissioner
that the articles so imported have been exported within
six months of the date of importation or within such
extended ... Customs
Act, 1962 have admitted that they have actually
imported Television and had misdeclared them as "Flat
Panel Display for Automatic Data Processing
Machine
that that the Petitioner was
in the garb of importing aluminum scrap in fact also importing nickel,
copper and tin ingots. The question ... said to
apply where the importer has made a valid import, has made no
misdeclaration of any sort and the delay in effecting clearance
