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
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
camouflage the remaining 55 bales and coming to the question of wrong shipment of the goods, it Was argued on behalf of the appellant that ... goods as the supplier was fully responsible and liable for wrong shipment of the goods. He has again referred to pages
appellants submits that import in question was the result of wrong shipment of the goods by their foreign supplier which has also been admitted ... have agreed to replace the goods inasmuch as the same were shipped wrongly by them. This, according to Shri Srivastava, is sufficient to establish their
that there was no mis-declaration and this was due to wrong shipment effected by the supplier and, accordingly, requested Adjudicating Authority to permit them ... supplier's letter dated 30-8-1988 to prove that wrong goods had been supplied from the supplier. The Tribunal vide Order
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
