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2017 (5) TMI 546 - AT - CustomsMisdeclaration in the quantity and value of imported goods - during the course of physical verification, the goods were not found as declared. Therefore, the appellant contended that it is an inadvertent mistake of the supplier of the goods - confiscation - penalty - Held that: - the malafide intention of the appellants are missing - It is a fact on record that the appellant has declared the description, quantity and value of the goods as per the invoice/ packing list, therefore, the benefit of doubt goes in favor of the appellant that it is an inadvertent mistake of the supplier by non supplying the goods as per the invoice/order/ packing list - confiscation and penalty set aside. The goods on physical verification found different as per declaration made by the appellant and the value has been enhanced on the basis of market survey. As no market survey report has been placed on record, the value adopted by the adjudicating authority can be said to the true value of the goods. Matter remanded back to the adjudicating authority to decide the issue afresh after providing the copy of market survey to the appellant defend their case - appeal allowed by way of remand.
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