Home Case Index All Cases Customs Customs + HC Customs - 2013 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 316 - HC - CustomsMis-declaration of Goods - Prosecution - Criminal proceedings - Assesse imported consignments and cleared the same for home consumption – Revenue was of the view that in order to avoid Anti-Dumping Duty in terms of notification No.147/2003-Cus, mis-declared the consignments of measuring tapes to be of Malaysian origin whereas the goods are of Chinese origin – Whether the declaration given by the accused stating that the consignments were measuring tapes of Malaysian origin was correct or not – Held that:- The issue can be decided only by way of adjudication and by scrutiny of relevant records - on the side of the prosecution, triable issues were involved – the assesse with mala-fide intention of evading duty had mis-declared the items – Held that:- Assesse had produced the fabricated certificate to show the country of origin as Malaysian origin instead of China with the intention to evade Anti Dumping Duty – Assesse knowingly had produced the overseas invoice which was fabricated. Petition for Discharge from Criminal proceedings - Held that:- The petition for dismissing the discharge petition was not entertained - The prosecution case was at a partly heard stage - Revenue had made out that the accused had evaded payment of duty – Decided against assesse.
|