submitted
that in all these cases, after import of the motorbikes / cars, the
respective importers had sold the same to the prospective
buyers on whose ... liability of differential duty on the imported cars/bikes which
have been imported by various importers allegedly misdeclaring
the year of manufacture can be fastened
Principal Commr.
of Cus., Acc (Import), New Delhi 11. The Tribunal observed:
"50. In practice, the importer makes an entry under
Section ... fully as per the law, it
cannot be said that the importer misdeclared. As
far as the description of the goods, quantity, etc. are
concerned
period November 2013 to December 2014
alleging that the appellant has misdeclared the imported item
Lithium-ion batteries declaring its classification under ... have misdeclared with a dishonest intention for evading payment
of CVD. Consequently, their Lordships held that the appellant
had not misdeclared the imported goods either
favour of the petitioner, ii)
import license of the importer issued by the Government of Bhutan for
importing detergent powder, iii) bill of lading ... record evidence to establish that the
petitioner has knowingly assisted the importer in misdeclaring goods to
evade duty or has used or caused
respondents are right in holding
that the appellants are misdeclared the goods
imported by them and confiscated the same
under ... that order dated
31.08.2009, that the imported goods were Corduroy and not Grey fabric
as declared, and hence misdeclaration was clearly established.
7. Even before
Suresh clearly
admit that Sreesilk Imports were the actual importers
and were responsible for the clearance and alleged
misdeclaration.
v. The appellants' role ... present case, we have already held that
'importer' status and misdeclaration are not established
against either Exim Silks (India) Pvt. Ltd. or Exim
Suresh clearly
admit that Sreesilk Imports were the actual importers
and were responsible for the clearance and alleged
misdeclaration.
v. The appellants' role ... present case, we have already held that
'importer' status and misdeclaration are not established
against either Exim Silks (India) Pvt. Ltd. or Exim
used for Customs clearance of goods to be imported by
fraudulent means of misdeclaration of description, quantity and
value with the intent to get monetary ... intent to
increase his income out of lending of Import Export Codes to the
beneficial importers. These are otherwise admitted facts. The
impugned order
doubt in our minds that the imported goods may be
base oil. However, to conclude that the imported goods
9 C/60825,60828/2017 ... base oil‟ imported contemporaneously. We
have concluded that the misdeclaration in the imported
goods have not been established. Consequently, we
find that there
revenue neutrality there obviously was no
incentive to deliberately misdeclare the imported goods The import
documents as supplied by the exporter including the country
