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2016 (9) TMI 467 - CESTAT AHMEDABADConfiscation of consignment – option to redeem on payment of redemption fine – mis-declaration - yarn waste - polyester sewing thread – examination of consignment – admitted by the appellant that consignment of polyester sewing thread sent to appellant without his knowledge – a strenuous attempt to differentiate the contents of 160 jumbo poly bags with that of in 530 corrugated Boxes – Held that: - the Appellant had mis-declared the imported goods as ‘polyester yarn waste’, whereas, in fact, they imported new sewing threads which were ready for sale. The proprietor of the Appellant nowhere disputed the test result that the goods imported were not polyester sewing thread but waste yarn as declared by them. Further, on chemical examination, the goods were certified in both the cases as sewing thread other than waste yarn. Also, the Appellant has failed to produce the evidence to justify their case that the contents of 160 jumbo poly bags were Yarn Waste - the determination of assessable value by the Department on the basis of market enquiry found correct while the sales invoices submitted by the Appellant rejected – appeal disposed off – decided against appellant.
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