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
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
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
matter with the supplier, who informed them that it was a wrong shipment and same may be re-exported. The appellant vide their letter dated ... invoice numbers. When the appellant has himself brought the fact of wrong shipment to the notice of the Revenue authorities, without filing the Bill
make any wrong
declaration in the bill of entry as they were not aware about the wrong
shipment from the exporter. It was only after
assessing authority after obtaining information from the foreign supplier about wrong shipment of wristwatches and that this request was not considered. It is also submitted
Marketing & Supplies (supra), this Bench was considering a case of wrong shipment of supplier, more or less similar to the instant case. In that ... letter from the supplier, which stated that the mistake of wrong shipment was on their part. Nowhere in the orders of the lower authorities
supplier , Basell International Trading FZE, Dubai which accepted the mistake of sending wrong goods and agreed to take them back bearing all the costs incurred ... dated 28.11.2003 wherein the CBEC has observed that in case of wrong shipments where no mala fide is suspected re-export may be allowed
