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2010 (8) TMI 346 - AT - CustomsConfiscation – Misdeclaration - appellant did not come forward with their copies of Bill of Entry for clearance of the goods – assessee also not explained why the details contained in the packing list and the invoices were different and why while filing of the Bill of Entry of the goods contained in the packing list were not incorporated in the Bill of Entry - They have also not explained how the value of 13 items in the invoice could be equal to more than 105 articles as per packing list - assessee not explained why they did not seek and obtain licence for importing old and used items – Finding of misdeclaration upheld
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