Home Case Index All Cases Customs Customs + AT Customs - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 174 - AT - CustomsWaiver of pre-deposit of redemption fine and penalties - Confiscation - Board vide Circular No.15/97-Cus dated 3.6.97 - It is his submission that there is a definite misdeclaration as regards the description of the goods in one shipping bill which was found to be of 100% viscose materials of non-texturised instead of polyester yarn - assessee is not in a position to correctly satisfy us that there was no misclaration of the quantity - Since there is misdeclaration of the description, quantity and the value in respect of 3 consignments which were meant for export, we hold that the goods are liable for confiscation - Appeal is disposed of
|