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2011 (3) TMI 1271 - HC - CustomsConfiscation - Misdeclaration - it was submitted that Supplementary Vegetable Tanning Agents, are allowed to be imported on actual user condition and that the petitioner not being an actual user, is even otherwise not entitled to import the said goods under the DFIA Schenne - Held that:- A perusal of the Bill of Entry annexed along with the affidavit-in-reply indicates that the petitioner has described the subject goods as Beetle Nut Industrial Grade and has also indicated the Tariff Heading under which the same are classifiable - all that the petitioner has done is that it has made a claim that it is entitled to exemption of duty in respect of the goods imported by it under the DFIA Scheme on the ground that Areca Nut would stand covered under Item No. 12(c)(i) of the group G-7 of the SION - prima facie, the provisions of Section 111 of the Act would not be attracted in the facts and circumstances of the present case. Consequently, it cannot be said that there is any material on the basis of which the proper officer could form the requisite belief that the subject goods are liable to seizure under Section 110 of the Act - Decided in favor of the assessee by way of direction to deposit 50% in cash and balance by way of bank guarantee
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