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2013 (8) TMI 432 - AT - CustomsMisdeclaration of goods - of shipping bill was presented samples of the goods contained in the Container were taken and sent to CRCL for testing - Although the goods were declared by the assesse as mud Additive Chemicals that was proved to be 'urea in the form of white Granules' which was prohibited goods u/s 2(33) Held that:- It appears that fraud was committed against Revenue as was revealed from reasoned and speaking order there was a mis-declaration in the present consignment and there was attempt to defraud Revenue and surrounding circumstances question conduct of assesse - the adjudication order that the test report remained uncontroverted - Adjudicating authority had brought out the mis-declaration - Authority was quite aware of the character and nature of the goods with the classification of the goods under Customs Tariff Act, 1962 - When he could know that there was a deliberate mis-declaration to willfully export urea from India for undue enrichment he proceeded on the basis of the outcome of the investigation and materials before him. Waiver of pre deposit Penalty u/s 114and 114AA - Assesse failed to avail redemption option against prohibited goods and two years had already expired from the date of seizure - court ordered 30% of the duty to be submitted on such submission rest of the duty to be waived till the disposal of the issue decided partly in favor of assesse.
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