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2017 (9) TMI 1203 - AT - CustomsMis-declaration of goods - It was mentioned “Calcium Carbonate” in the papers relating to the consignment but inside the consignment, there were “Fire Crackers and Telescopic Channels” - Held that: - it appears that the appellant has not dealt directly with the importer, M/s. Sanco Industries Pvt. Ltd. but through M/s. Sky Park India, a logistic service provider (middle man), which was not desirable but not prohibited - matter remanded to the Adjudicating Authority to decide the issue of levy of any maximum punishment other than revocation of licence but by providing reasonable opportunity of hearing to the appellant - appeal allowed by way of remand.
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