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2017 (6) TMI 1007 - AT - CustomsMisdeclaration of imported goods - imported Pregnancy (HCQ) Test Strip and Pregnancy (HCQ) Test Cassettee - benefit of N/N. 21/2002-Cus. dated 1.3.2002 - Held that: - When no evidence was led by appellant to claim the exemption, that established deliberate misdeclaration to Customs. Customs proved its case against the appellant. Appellant made attempt to be enriched at the cost of Revenue making deliberate misdeclaration. That made the goods liable to confiscation being smuggled goods under section 2(39) read with section 2(33) of the Customs Act, 1962. Questionable conduct and oblique motive of the appellant contributed to its implication to the charge. When fraud surfaces, that unravels all - Revenue’s stand is fortified from the Apex Court judgment in the case of UOI v. Jain Shudh Vanaspati Ltd. [1996 (8) TMI 108 - SUPREME COURT OF INDIA]. Appeal dismissed - decided against appellant.
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