limitation has been
rightly invoked.
k) Since appellants have misdeclared the value of the
goods imported they become liable for confiscation
under Section ... 1177-1180/2012
imports made by the other importers at or about the same
time. Hence we hold that appellants have misdeclared the
value
limitation has been
rightly invoked.
k) Since appellants have misdeclared the value of the
goods imported they become liable for confiscation
under Section ... 1177-1180/2012
imports made by the other importers at or about the same
time. Hence we hold that appellants have misdeclared the
value
limitation has been
rightly invoked.
k) Since appellants have misdeclared the value of the
goods imported they become liable for confiscation
under Section ... 1177-1180/2012
imports made by the other importers at or about the same
time. Hence we hold that appellants have misdeclared the
value
limitation has been
rightly invoked.
k) Since appellants have misdeclared the value of the
goods imported they become liable for confiscation
under Section ... 1177-1180/2012
imports made by the other importers at or about the same
time. Hence we hold that appellants have misdeclared the
value
Thus, it
appeared that individual classification indicated for 19
imported items amounts to misdeclaration. The search
operation carried ... SIIB, ACC, Mumbai at the premises of
importer further revealed that the importer had also
misdeclared the value of the imported consignments at
Delhi
Thus, it
appeared that individual classification indicated for 19
imported items amounts to misdeclaration. The search
operation carried ... SIIB, ACC, Mumbai at the premises of
importer further revealed that the importer had also
misdeclared the value of the imported consignments at
Delhi
Goyal, who is alleged to be the kingpin behind several
importers, under alleged misdeclaration, Revenue has not pointed
out the particulars of any bills ... absence of specific allegations,
the charge of facilitation of illegal or misdeclared import, cannot
be sustained against the appellants. It is further urged that
Custom
House Agent), engaged in the business of facilitating clearance of imported
goods at the custom ports have approached this Court under Article ... confirming the demand of Rs.1,47,12,404/-, on the importer for
misdeclaration of the imported goods, a penalty of Rs.3 lac (Rupees
Customs Act, 1962 and the person
misdeclaring or abetting in such misdeclaration is liable to
penalty under section 112(a) .
4.3 Appellants Shri Kaushal ... invoice misdeclaring the
value. This invoice was the document which was the basis
for filling the B/E misdeclaring the value of imported
goods. Once
Customs Act, 1962 and the person
misdeclaring or abetting in such misdeclaration is liable to
penalty under section 112(a) .
4.3 Appellants Shri Kaushal ... invoice misdeclaring the
value. This invoice was the document which was the basis
for filling the B/E misdeclaring the value of imported
goods. Once
