form and as such there was a misdeclaration that the import-
ed goods were only parts of the copiers, that description of
most ... form and as such there was a misdeclaration that the import-
ed goods were only parts of the copiers. The Collector also
held that description
claiming
the benefit of OGL and, therefore, the goods were imported without a valid
import licence. After recording these findings CEGAT observed that all
these ... licence." He then held that the
charges of misdeclaration and unauthorized importation were established,
rendering the goods liable to confiscation under Sections
standard or superior grades having higher CIF value was being imported and misdeclared as 'OFF grade, the import of the consignments of Gum Rosin ... readily agreed accepting the laboratory test reports which proved the misdeclaration of the imported goods and attracted these provisions for adjudication of confiscation and penalty
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
import documents. He told the detenu to arrange for Import Export Code. The detenu accordingly procured Import Export Code from Yogesh Merchant. Thereafter, consignments misdeclared ... misdeclared by him and imported on the Import Export Code of Yogesh Merchant. The detenu procured Yogesh Merchant's Import Export Code and cleared
course of investigation, DRI found that poultry feed supplement were imported by misdeclaration in violation of conditions stipulated in the Custom Notification No.40/2002 ... fact that respondent importer had committed fraud by importing Vitamin-E under the garb of animal feed supplement by misdeclaring on the basis of fraudulent
answer the charges levelled for importing the undeclared goods or wrongly declared in the import manifest are the importers and the vessel's agents ... only with regard to the importation and against the imported goods and the persons importing items, contravening the provisions of the statute. It is further
imported item Refrigerant gas was an Ozone Depleting Substance, a prohibited item for import in India and that the importer had misdeclared the description ... Directors indicating the awareness of import of R-22 refrigerant gas and the goods imported were misdeclared on the quantity as well
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
