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2017 (5) TMI 81 - AT - CustomsMis-declaration of description - Appellant declared the goods as Prime CRGO Electrical Steel Sheet in Coils and Slit Coils - The inspection team found that the goods were secondary grade and not prime CRGO Coils of different dimensions and not eligible to the benefit of exemption granted under N/N. 21/02? - Held that: - there is no record to prove that the goods imported were prime in character. In absence of any rebuttal by the appellant, before the authority below, mis-declaration of description and value was established - confiscation, redemption fine and penalty upheld - appeal dismissed - decided against appellant.
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