answer the charges levelled for importing the undeclared goods or wrongly declared in the import manifest are the importers and the vessel's agents ... only with regard to the importation and against the imported goods and the persons importing items, contravening the provisions of the statute. It is further
imported item Refrigerant gas was an Ozone Depleting Substance, a prohibited item for import in India and that the importer had misdeclared the description ... Directors indicating the awareness of import of R-22 refrigerant gas and the goods imported were misdeclared on the quantity as well
information received to the effect that the
machines are imported by misdeclaring the country of origin to evade anti-
dumping duty, the office ... penalty was
imposed against the appellant for conniving with the importer in
misdeclaring the value of the goods.
6. Aggrieved by the above order
avoid fine and penalty, I find that the importers are responsible for this import. The importers have also held the subject consignment liable for confiscation ... admission that only on investigation, the importer tried to cover up the imports by seeking amendment to import documents.
6. In these circumstances, we find
information received to the effect that the
machines are imported by misdeclaring the country of origin to evade anti-
dumping duty, the office ... importer. A case came to be
registered for undervaluation against the importer.
4. A show cause notice was issued to the importer and also
information received to the effect that the
machines are imported by misdeclaring the country of origin to evade anti-
dumping duty, the office ... penalty was
imposed against the appellant for conniving with the importer in
misdeclaring the value of the goods.
6. Aggrieved by the above order
import documents and the correspondences between the respondent/importer, the supplier and the local representative, the Commissioner came to the conclusion that the importer misdeclared ... respondent/importer that the goods imported are certain components of the hot mix plant and not a complete plant. Since the respondent has misdeclared
that the importer had acted bona fide is on the importer and that the importer cannot be heard to say despite misdeclaration it would ... prove that there was deliberate intention on the part of the importer to misdeclare?
2.The Tribunal failed to note that the Commissioner
petitioners had imported consignments of “Used
Rubber Tyre Cut in Two Pieces”. According to the petitioners,
the said goods are freely importable and they ... adopting a consistent
stand. Their case is that the petitioners had misdeclared the
imported goods. The relevant Chapter heading is as follows :
Exim Item Description
2000, dated 17.8.2000 for misdeclaration of Imported goods, which according to the detenu is Rs.4,90,000, whereas according to ihe Revenue Department
