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2019 (11) TMI 1612 - AT - CustomsMis-declaration of imported goods - LG Chem brand - goods were declared as unbranded - branded goods or not - HELD THAT:- The case put up by the appellant is that the goods were unbranded were and part of the trial production and may not meet the SET standard for Reverse Osmosis Element -Nano H2O (LGTWRO-1812-80), does not appear to be believable in view of the goods found with sticker of ‘LG Chem brand’ and also found packed in cartons bearing LG Chem brand. Thus, there appears to be collusion between the appellant – importer and the Shipper with regard to mis-declaration of the goods as regards the description. The impugned order does not suffer from any impropriety and any illegality - Appeal dismissed - decided against appellant.
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