obtaining Bill of lading. This is a case of bona fide wrong shipment of goods due to the fact that both ... shipment. Such a theory being not supported by any piece of evidence regarding acquisition of STPP for shipment and their packing, mistake in shipment, cannot
Adjudicating Authority accepted the submission of the
appellant with regard to wrong shipment by their supplier,
there is no question of redemption fine and penalty ... declared goods was a carefully planned activity and the plea
of wrong-shipment appears to be a cooked-up argument, in
as much
Adjudicating Authority accepted the submission of the
appellant with regard to wrong shipment by their supplier,
there is no question of redemption fine and penalty ... declared goods was a carefully planned activity and the plea
of wrong-shipment appears to be a cooked-up argument, in
as much
Adjudicating Authority accepted the submission of the
appellant with regard to wrong shipment by their supplier,
there is no question of redemption fine and penalty ... declared goods was a carefully planned activity and the plea
of wrong-shipment appears to be a cooked-up argument, in
as much
importer and accepted in the order-in-original about wrong shipment of the cargo does not appear to be convincing, since except Seal ... from the very beginning and, on being detected, the theory of wrong shipment was introduced as an afterthought.
(v) Importers did not produce any documentary
basis of documentary evidence.
Importer would come to know about a wrong
shipment only after the goods are examined or
when informed by the supplier ... purchase
order dated 12.02.2018;
That he came to know about the wrong shipment
supplied by M/s. Decimal General Trading
about 10 months for wrong importation of goods other than scrap. They informed Sri Vikram about the wrong shipment and Shri Paresh Shah ... confined in a goal on account of the unintended and wrong shipment he seemed to have lost faith. They enclosed copies of their correspondence with
part of assessee as they took steps on detection of wrong shipment. The Special Leave Petition filed by the Commissioner in Civil Appeal ... consumption. In the present case also immediately on detection of the wrong shipment by the foreign supplier the appellants have established contact with the supplier
their contention that they also came to know about the wrong-shipment for the first time when the containers were examined physically by the Customs ... penalty was upheld."
8. Inasmuch as we find that wrong, shipment of the goods by the foreign supplier, was not on account
observed in the
Order-in-Original that the respondent, claiming wrong
shipment/supply, had also sought for clearance, which did
not arise, and thus vide ... found with the
declaration by the respondent.
• The fact of wrong shipment was communicated by
the respondent to the supplier on 02.12.2011, which
was accepted
