import made the appellant liable to adjudication.
17.4 The appellant did not dispute composition of imports. Therefore, classification of the misdeclared quantity ... liability in respect of the imports since those were not deliberately misdeclared imports. The appellant had no intention to make any misdeclaration for the reason
export products and there was
neither any misuse nor misdeclaration of the imported goods. In 1992 the
Petitioner‟s unit started facing labour problems which ... finding by the ADGFT that the Petitioner
has either misutilised or misdeclared the imported goods. There was no such
finding by the ACC either
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.
13. ..
14. In the result
Licence for importing MMF and they did import only MMF; that they always wanted to export twisted yarn made out of the imported material ... full duty in case the importer failed to fulfil the export obligation. The conduct of the importers tantamounts to misdeclaration and suppression.
41. Granting without
part of the original authority to hold that the importer had misdeclared waste oil as fuel oil. The appellate authority, further, reduced the quantum ... piece. On this basis, it was alleged that the importer had misdeclared the value of the goods. The show-cause notice containing this allegation proposed
case, the Applicant can be said to have 'misdeclared' the imported goods within the meaning of Section 111(m) of the Customs ... imported the goods contrary to provisions of law and/or misdeclared the imported goods, when the Respondent had not issued any show cause notice
opened, especially when there is no misdeclaration on behalf of the importer and no appeal having been filed by the Revenue against such assessment ... rules of interpretation has concluded that the appellants have imported two machines by misdeclaring the same as one number high power X-ray machine. Rule
from the records that the department has no case that the importer misdeclared the goods or in its value. Their only case is that ... find that all the requisite information regarding the imports were given by the importer to the Customs authorities inasmuch as these authorities have no case
Custom House suggested that
there has been gross-misdeclaration by both the
importers at the time of import and accordingly
investigations were carried ... Offshore, there is an
additional allegation that the importer had misdeclared
the value of the vessel under importation by not including
the cost of modification
notice on 24.6.2004 to the appellant and another importer (M/s. Vipin Enterprises who had also imported several consignments of remelted copper ingots from ... Section 28 of the Customs Act on the ground that the importers had misdeclared and suppressed material facts about the value of copper scrap being
