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2018 (8) TMI 832 - AT - CustomsMis-declaration of imported goods - Aluminium Scrap - It appeared to revenue that description stated in the Bill of Entry was “Aluminum Scrap”, whereas the goods imported contained blocks, plates and slips of Prime Aluminum and the said goods were not scrap - Held that:- The description of the goods declared in the Bill of Entry were as per documents received from the foreign supplier and that due to said reason there was no mis-declaration in the present case are tenable - there was no intention of appellant to mis-declare the goods. The said goods were described as scrap in the Country from where they were exported and therefore, the classification of the goods claimed by the importer in the Bill of Entry is correct classification for the entire consignment - the finding of change in classification and mis-declaration held by Original Authority, does not sustain. Appeal allowed - decided in favor of appellant.
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