Home Case Index All Cases Customs Customs + AT Customs - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 150 - AT - CustomsNatural justice - misdeclaration of goods - The importer has questioned the propriety of ordering confiscation of goods once these had been abandoned as abandonment implied relinquishing of ownership of the goods with no further right to those goods - penalty - Held that: - the impugned order has not recorded a disposal of the request of the importer for re-test of the samples. Unless the test report is able to confirm that the goods have been misdeclared, the entire proceedings, based as they are on the allegation of attempt to evade the stipulation of floor prices imposed as a condition of import, would fail. The credibility of the test report has to be established beyond doubt. The consequence of abandonment of goods has also not been examined in the impugned order - there is need for a re-consideration of the submissions made by the importer - appeal allowed by way of remand.
|