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
drawn against the petitioner.
10. Further, if the place of shipment is wrongly filled up, then it is merely a technical error provided ... bill accompanying with the goods in question, the place of shipment has wrongly been mentioned, the seizure or levy of penalty cannot be made
import was false / wrong invoice, the appellant
submits that the supplier had already admitted
their mistake in wrong shipment of goods vide
a letter dated
import was false / wrong invoice, the appellant
submits that the supplier had already admitted
their mistake in wrong shipment of goods vide
a letter dated
Supreme Court in 2003
(157) ELT A87 (SC): When there is wrong shipment by
overseas supplier, it cannot reflect any mala fide intention
loaded in the export consignment leading to a bona-fide
wrong shipment of goods. The supplier therefore, requested the
Appellant to apply for re-shipment
them about wrong goods shipped
by them, and also for getting any reply claiming that the foreign
supplier had intimated about wrong shipment of goods ... them about wrong goods shipped by
them, and also for getting any reply claiming that the foreign supplier
had intimated about wrong shipment of goods
received a communication from foreign
seller that container carrying the goods were wrongly
loaded by mistake and the goods are required to be
recalled ... explained that he was not aware of any
miss-declaration or wrong shipment of the goods
when it received the intimation from the foreign
seller
