Home Case Index All Cases Customs Customs + AT Customs - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 761 - AT - CustomsMis-declaration of goods - woven fabrics and not fully knitted fabric - appellant diverted the imported consignment for other than intended purposes - N/N. 94/2004 dated 10.9.2004 - Held that: - The evidence brought out in the impugned order clearly establishes that the import consignments have been mis-declared regarding the contents of the goods. In fact, have been diverted to places other than the ones entered in the license. We find that belated attempt by the main appellant to bring in the address of other companies, as if a supporting manufacturer is not relevant to decide already imported consignments which were diverted. The evidence examined by the impugned order has not been controverted with any authority. Penalty - Held that: - The manager of the second appellant had in fact confirmed that they are aware of the diversion of the imported cargo and they were involved in arranging the transport of such diversion. The original authority on careful consideration of the role of the CHA in the above mentioned violations concluded that such action on the part of the second appellant will attract penal consequence - penalty upheld. Appeal dismissed - decided against appellant.
|