related to the dropping of the charges of misdeclaration and non-confiscation of the imported goods under Section 111(d) of the Customs ... there is a clear cut finding on the aspect of misdeclaration and un-authorised import by the co-ordinate Bench of the Tribunal already
import made the appellant liable to adjudication.
17.4 The appellant did not dispute composition of imports. Therefore, classification of the misdeclared quantity ... liability in respect of the imports since those were not deliberately misdeclared imports. The appellant had no intention to make any misdeclaration for the reason
examination. Therefore, he submits that the importer imported "brass castings of burners in unfinished condition" and misdeclared the same as brass scrap ... been already extracted, the allegations against the importer is that the importer had deliberately misdeclared the quantity of goods covered under Bill of Entry
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
department and that therefore there had been no misdeclaration, he pointed out that the importers had mentioned their own value as well as the value ... import did not have adequate balance to cover the import. A show cause notice was issued for contravention of the ITC regulations by import
that apart from misdeclaring the origin of the driers, the importers had also misdeclared the description of the cooling coils fitted with expansion valves which ... adjudicating authority also held that the value of the imported goods had been misdeclared. He, therefore, ordered the enhancement of the value of the cooling
ground of import of old/used machinery without specific import licence as well as on the ground of misdeclaration is justified even without reference ... supra), this Court while dealing with a similar situation where the importer had misdeclared in terms of value, description and quality of the imported goods
Addl. Collector held that Shri Desai was concerned in the misdeclaration of the imported consignments which he ordered to be confiscated inter-alia Under Section ... seen that Shri Desai has played a very prominent and important role in the import of the two consignments which had been confiscated and that
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
imported goods and had thus attempted to evade duty amounting to Rs. 3,40,456/-.
(ii) The importers had deliberately misdeclared on the reverse ... goods imported are raw materials/components or finished products and whether they qualify importation under OGL?
2. Whether there was misdeclaration in respect
