main allegation is
misdeclaration of goods. The department has rejected the
declared value and enhanced the value of goods imported. The
goods declared ... call records would establish that the appellants
had abetted the import of misdeclared goods. Undisputedly, the
WhatsApp messages have not been retrieved by complying
main allegation is
misdeclaration of goods. The department has rejected the
declared value and enhanced the value of goods imported. The
goods declared ... call records would establish that the appellants
had abetted the import of misdeclared goods. Undisputedly, the
WhatsApp messages have not been retrieved by complying
authorities to realise, that the value of the imported
vehicle was also misdeclared and the appellants along with Rajesh
13
Customs Appeal No.77028 ... their
appeal posed no challenge to the aspect of fraudulent import by
misdeclaration and forging of certain vital documents, tendered at the
22
Customs Appeal
record it is evident that the
intention of the importer was to import "Aluminium Taint Tabor
Scrap", and not the rags associated ... countervailing duty.
23. We, therefore, hold that the appellant had not
misdeclared the imported goods either by making a wrong
declaration as regards the classification
appellants to clear the subject import. The first
occasion for an importer to declare or misdeclare particulars of
the goods imported ... assessable
value of the goods and as to whether the importer had
misdeclared the value of the goods. The importer never filed any
Bill
countervailing duty.
23. We, therefore, hold that the appellant had not misdeclared the imported
goods either by making a wrong declaration as regards the classification ... Northern Plastic Ltd. , case
(supra), there cannot be an allegation of misdeclaration of imported goods or
suppression of facts in claiming the benefit of exemption
appellant on the allegation that he hadabetted the act of
misdeclaration, importation of prohibited goods. The Ld. Counsel
further submitted that ... whether there was abetment of
the appellant in the misdeclaration of the imported goods. It is on
record that the statement of Shri GyanPrakashNirmal, Vice
consideration.
14. The above discussion makes it clear
that the misdeclaration of the goods
imported by the appellants rendered it
liable to confiscation under Section ... 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
2024
undefined
Counsel, when there is a
misdeclaration of value, the goods
imported becomes prohibited goods,
as has been defined under Section ... conditions subject to
which the goods are permitted to be
imported, when a misdeclaration has
been made and for that reason short
levy of duty
arrived at a
conclusion that the appellant has misdeclared the MRP at the time of import.
According to department, if Purchase Order is taken
