Home Case Index All Cases Customs Customs + AT Customs - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 1023 - CESTAT MUMBAIMis-declaration of imported goods - Heavy Melting Scrap - High Seas Sale - presence of restricted goods in the import - whether the appellant BPIL and VRC mis-declared the goods? - Held that: - VRC placed an order of Heavy Melting Scrap and contract specifically records that order is for approximately 100 tons, the bill of lading issued by the foreign supplier also indicates Heavy Melting Scrap, load port inspection certificate issued by authorities also indicates the same. After perusal of the documents as produced, I find that the lower authorities have erred in confiscating the goods - the appellant BPIL acted on the certificate intimating that consignment does not contain any live war material. In the case in hand, in fact the war material as was found was used and rusted and totally discharged - appeal allowed - decided in favor of appellant.
|