issue a show cause notice in respect to the
alleged misdeclaration of the imported goods in view of
Section 111 of the Act to pass ... customs authorities to complete the proceedings
as regards the "misdeclaration" of the imported goods followed
by the confiscation order, if any, within
stated to might have been used in the alleged act of
importing misdeclared goods.
3
C/50051 & 51031 / 2019 [DB]
3. After extensive investigation ... corroboration in the testimonies of all the
noticees proving the alleged import of misdeclared and
undervalued goods by the firm, namely, M/s. Pico Trading
that the high flash point of 'HSD'
imported by M/s. Rajkamal but misdeclared as 'base oil' has no bearing ... facts reveal that the whole game plan has been to
misdeclare the product so imported, under cover of coining the product
broadly as 'Base
product known as Supari (unflavoured supari) of Myanmar Origin
imported vide Bill of Entry No.7556557 dated 18.02.2022, classifiable
under CTH 21069030 which was assessed ... gathered by the Directorate of Revenue Intelligence (DRI) indicated that
the importers had misdeclared the description of the imported goods and
misclassified the same
respondent-Company alleged to have imported
Winchester Disk Drivers and misdeclared the same to be
"repaired and returned items". As the import ... regard to
alleged violation of the statutory provisions in importing
Winchester Disc Drivers by misdeclaring them as items brought
for repair is pure simple question
respondent-Company alleged to have imported
Winchester Disk Drivers and misdeclared the same to be
"repaired and returned items". As the import ... regard to
alleged violation of the statutory provisions in importing
Winchester Disc Drivers by misdeclaring them as items brought
for repair is pure simple question
actual quantity and description of the restricted goods being
so imported.
2.6. That the detenu was summoned to the Office of DRI and his
voluntary ... evasion of customs duty by
repeatedly resorting to gross undervaluation and misdeclaration
of imported goods; and that the detenu facilitated customs
clearance of imported goods
respondent-Company alleged to have imported
Winchester Disk Drivers and misdeclared the same to be
"repaired and returned items". As the import ... regard to
alleged violation of the statutory provisions in importing
Winchester Disc Drivers by misdeclaring them as items brought
for repair is pure simple question
Customs Department on
the ground that the petitioner had misdeclared the imported goods in the Bills of
Entry submitted by them.
2. The petitioner
product known as Supari (unflavoured supari) of Myanmar Origin
imported vide Bill of Entry No.7556557 dated 18.02.2022, classifiable
under CTH 21069030 which was assessed ... gathered by the Directorate of Revenue Intelligence (DRI) indicated that
the importers had misdeclared the description of the imported goods and
misclassified the same
