Excise
Department. Alleging that respondents had wilfully misdeclared and
suppressed the correct value of the imported goods with an intent to
evade duties of customs ... export declarations reflected the true
transaction value which was misdeclared by the importer to evade
customs duty, the adjudicating authority vide the order-in-original
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
importer M/s. A.K. Imports and Exports. The entire
case has been set up on the basis that the goods have been
misdeclared ... impugned order. It is
submitted by her that the alleged misdeclaration of imported goods
would not have happened if the Customs Broker had received
importer M/s. A.K. Imports and Exports. The entire
case has been set up on the basis that the goods have been
misdeclared ... impugned order. It is
submitted by her that the alleged misdeclaration of imported goods
would not have happened if the Customs Broker had received
mindlessly to cover the past
imports. We have not found any evidence in support of the
findings of misdeclaration of description and value, entered ... document, they alleged that, in the
said Bill of Entry, the importer misdeclared the description and
value of the goods".
Page
Supreme Court in the matter of
COMMISSIONER OF CUSTOMS (SEA PORT-IMPORT),CHENNAI Vs. INDO
DEUTSCHE TRADE LINKS as reported ... Heading 7302, when assessee itself in a letter to Department
admitted misdeclaring imported cut Rails as heavy melting scrap and
requested for condonation of misdeclaration
statements of various persons.
After investigations, the department concluded that the importer
has misdeclared the nature of the cement imported by them in
order ... conducted by the department, the fact that
the importer had imported high alumina refractory cement and
misdeclared it as alumina cement would not have come
allowed for import only by State Trading Enterprises in
2
terms of ITC (HS) Import Policy, 2017, while the import of Mixed Glycol
and Base ... import of Base
Oil and Mixed Glycol by M/s Shobhag International Pvt. Ltd., where also
the said importer was also importing Automotive diesel fuel
Customs House Agent (CHA) by the Importers/ Owners of the Vessel "Pride
of Goa" by importing company M/s. Goa Coastal Resorts ... supplied by the importer
has filed Bill of Entry for clearance of the imported vessel. The department
suspecting misclassification and misdeclaration of import the value
deliberate misdeclaration,
despite the fact on record that the same misdeclaration
6
Appeal No.: C/40261/2013-DB
was repeated in the earlier import ... assessee before him.
• This is a classic case, inter alia, of misdeclaration
of import from China which attracted ADD.
• Imported goods liable to and thus
