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2018 (3) TMI 1779 - CESTAT CHENNAIValuation of imported goods - silk fabrics - suppression of facts - HELD THAT:- The adjudicating authority has observed that mere non-declaration of grammage in the bills of entry will not amount to willful mis-statement. On being questioned Learned Authorised Representative has not be able to show us any provision of law reflecting upon any obligation on the part of the importer to declare the grammage of the silk fabrics. In the absence of any legal obligation, we fully agree with the adjudicating authority that mere non-declaration will not amount to suppression or misstatement. It has to be kept in mind that it is not a case whether the importer misdeclared the wrong grammage of the silk fabrics, so as to attribute any mala fide to him. As such, we fully agree with the above findings of the Commissioner and find no infirmity in the same - Revenue’s appeal is rejected.
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