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2011 (1) TMI 543 - AT - Central ExciseConfiscation - Misdeclaration - in the bill of entry filed by the appellant, there was description given and it was basically the department’s case that mesh size was very important and should have been declared - If mis-declaration was the intention, the appellants should have taken care to ensure either the drums did not contain or they contain the declared mesh size - There is no law or any practice which was pointed out to us to show that where invoice did not contain details, it should be compared with proforma invoice - For the purpose of discrepancies between bill of entry and the invoice, invoice which was issued covering the goods for transportation during the course of international trade was required - Held that we cannot find fault with Revenue for initiating the proceedings in the peculiar facts and circumstances of the case and conclusion has been reached on the basis of strict interpretation of law as regards declaration to be made on the bill of entry and on that basis appellant is entitled to benefit of doubt - Appeal is allowed
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