import documents. He told the detenu to arrange for Import Export Code. The detenu accordingly procured Import Export Code from Yogesh Merchant. Thereafter, consignments misdeclared ... misdeclared by him and imported on the Import Export Code of Yogesh Merchant. The detenu procured Yogesh Merchant's Import Export Code and cleared
import documents. He told the detenu to arrange for Import Export Code. The detenu accordingly procured Import Export Code from Yogesh Merchant. Thereafter, consignments misdeclared ... misdeclared by him and imported on the Import Export Code of Yogesh Merchant. The detenu procured Yogesh Merchant's Import Export Code and cleared
imported goods at Nhava Sheva Port, ordered that the
imported goods be subjected to 100% examination under
docks supervision. Accordingly, the goods imported ... pressed
baled form contains usable tyres and therefore, there is
misdeclaration of the imported goods. He strenuously argues
that it is not open
Revenue was obliged to inform the importer about
change in classification, when in fact goods
imported were misdeclared as Stainless Steel
Melting Scrap of Duplex ... issue herein is with
regard to the misdeclaration in respect of the classification of
imported goods by the importer-Respondent.
5. Be that
intelligence was gathered that the petitioner imported advanced computers from their parent company in U.S.A. by misdeclaring the value and that one such ... course of investigation inter alia that there was misdeclaration and undervaluation of the goods imported. Upon conclusion of the investigation, a show-cause notice
Heading 90.01. Therefore, the petitioners who are
guilty of misdeclaring the classification of the
imported goods under Heading 85.44 in the Bills of
Entry filed ... cannot be said to be guilty of misdeclaration and in
such a case, seizure of the imported goods cleared on
classification approved by the Commissioner
import the commodity the new norms have been laid down regarding fixing the quantities of the raw materials to be imported by the importers ... take benefit of their own wrongs as they deliberately misdeclared the quantities required to be imported at the time of making the application for advance
were found to be misdeclared with regard to the exemption that by itself was not sufficient to hold that the importer was guilty of suppression ... case of misdeclaration.
18. In that view of the matter, there is no wilful suppression of facts or wilful misdeclaration by the respondent assessee. Consequently
bill of entry is not filed by the importer and the importer has abandoned the goods title in the goods will not pass ... stated that notices have been issued to the importers and earlier 5 consignments were seized for misdeclaration and these consignments are liable to confiscation under
offence of smuggling by such agent. In that case the consignments were imported by one Umesh Shetty who entrusted the detenu to collect his consignment ... Shetty told the detenu that he was planning to import certain analog watch movements by misdeclaring them as parts of plastic toys. He needed
