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2014 (10) TMI 81 - CESTAT NEW DELHIMisdeclaration of goods - Undervaluation of goods - Import in the name of partner - Held that:- It comes out that natural legal heirs of the ex-partner of the firm namely, Smt. Prabha Sharma, wife of late Shri Sushil Kumar Sharma and Smt. Neelam Sharma, wife of late Shri Surinder Mohan Sharma by way of sworn in affidavit dated 01.12.2011 deposed that they are the legal heirs wives of the partners of the importing firm. Commissioner (Appeals) accepting the affidavit directed they should file bill of entry. there is no force in the findings of the Commissioner (Appeals) to allow the so called legal heir to file B/E and claim for imported goods which have been smuggled and later absolutely confiscated. Absolute confiscation is fully justified as goods were prohibited and could not be released provisionally under section 125 of the Customs Act, 1962. Goods are rightly confiscated absolutely. - Decided in favour of Revenue.
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