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2014 (5) TMI 752 - AT - CustomsUndervaluation of goods - Mis declaration of quantity of goods - Held that:- no bill of entry has been filed by any of the appellants before us and in the IGM no reference of any of the appellants have been made but charges made against the appellant are that they undervalued the goods and misdeclared the quantity of goods. Unless and until bill of entry is filed and quantity and value is declared, allegation of misdeclaration of value and quantity is not sustainable. But in the impugned order demands have been confirmed against the appellant namely Manisha Karia and Vishal Dedhia that they have misdeclared the value and quantity of goods. We find that the observation of the adjudicating authority is without application of mind - As there is no declaration in the IGM any of the appellant’s name; further no bill of entry or bills of entry has been filed by any of the appellants, therefore, the allegation of undervaluation or misdeclaration of quantity is not sustainable - Decided in favour of assessee.
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