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2017 (5) TMI 27 - CESTAT CHENNAIMis-declaration of goods - denial of benefit of N/N. 6/2002-Cus. dt. 1.3.2002 - appellant declared the goods as "Shima Seiki Fully Fashioned High Speed Glove Knitting Machine". But that was ultimately found by the Textile Commissioner to be "old and used Shima Seiki Glove Knitting Machines" - Held that: - The goods came without proper accompanying documents - Misdeclaration of description of the goods was apparent when Discharge Port Chartered Engineer physically examined the goods in the presence of appellant. He valued the goods systematically which remained unrebutted stating any logical reason by the appellant. Such material on record proved misdeclaration of the goods on both count. There was undue claim of notification benefit - appeal is liable to be dismissed and misdeclaration of description of goods has also crippled the appellant to get notification benefit - decided against appellant.
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