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2017 (3) TMI 542 - AT - CustomsMisdeclaration of goods - DEPB benefit - appellants attempted export by misdeclaring the export product as Non-Alloy Steel Forgings (Rough) where as goods are of the description Hot Rolled Low Carbon Steel Billets with the malafide intention of availing undue DEPB benefit - redemption fine - penalty - Held that: - the Revenue has attempted to make the case of missdeclaration without there being enough evidences to support the said missdeclaration on the part of the appellants - the contents of the test reports in respect of description of the goods, where there are rival claims by both the sides, do not have sufficient credibility and cannot be made conclusively applicable to the subject goods. Therefore, the Revenue's case on misdeclaration of the description of goods cannot be sustained - Appeal allowed - decided in favor of appellant.
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