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2017 (3) TMI 1013 - CESTAT NEW DELHIMis-declaration of goods - goods declared as 'starch' whereas goods imported was synthetic diamond powder (greenish in colour) and white colour powder, which was found to be ‘other than starch’ - penalty - redemption fine - Held that: - there is right conclusion that the appellant importer mis-declared the goods so imported with an intent to evade customs duty - there are no reliable evidence to prove that the supplier made the supply of goods inadvertently without there being any order being placed by the importer for the said goods. There are enough consistent evidences to indicate that the contention of inadvertent supply by the foreign supplier is not based on the facts and circumstances available on record - redemption fine and penalty upheld - appeal dismissed - decided against Appellant.
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