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2016 (2) TMI 324 - AT - CustomsImport of wrong goods - The declared importer refused to take the consignment - and therefore, the appellant, who was also a exporter of the consignment from the Singapore, approached the Revenue with a request to permit re-export of goods or to permit sale to a new buyer. - consignment was examined and it was found that it contained not only Blank Video Cassettes as declared in IGM but also 30 Panasonic Video Cameras, which were not declared in the IGM - request to permit re-export of goods or to permit sale to a new buyer. Held that:- the entire case has been made on account of earlier mis-conduct and mis-declaration of the importer and exporter. In respect of this consignment also, there was certain signs which created suspicion. The Bill of Lading did not have complete description of all the goods and as a result, the Import General Manifest (IGM) also did not contain the complete description of goods imported. The boxes in which the goods were exported did not have the importer’s name nor it have the correct description of the product. The importers have neither filed Bill of Entry nor claimed the goods and have practically abandoned the goods. It is seen that while there is a good reason to suspect the intention of the appellant, there is no evidence that the goods would have been mis-declared in the Bills of Entry. Appellants allowed to re export the consignment. - Decided in favor of appellant.
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