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2017 (4) TMI 1046 - AT - CustomsConfiscation of goods - misdeclaration - undervaluation - actual owner of goods - claim of Revenue is that goods imported by M/s Golden Enterprises earlier were delivered to the godowns of firms controlled by Shri. Vinay Kumar and goods for import vide impugned bills of entry are also for delivery to Sh. Vinay Kumar and actually Sh. Vinay Kumar is the actual importer of these goods - Held that: - Shri P.K. Suri appeared before us on 28.02.2017, during hearing of the case to show that the Revenue is whimsically alleging that there is no such one Shri. P.k. Suri. Moreover, after passing the order of this Tribunal dated 12.07.2016, the appellant came forward to get the goods released and paid the duty and claiming ownership as the appellant has filed bills of entry - the appellant (M/s Golden Enterprises owned by Shri. P.K. Suri) is the importer of the goods in question and the goods are required be delivered to the importer in whose name bills of entry filed. Further, as there is no other claimant of the goods, the appellant is actual owner of the said impugned goods - Revenue is directed to release the goods immediately to the appellant - appeal dismissed - decided against appellant.
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