TMI Blog2014 (5) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... they undervalued the goods and misdeclared the quantity of goods. Unless and until bill of entry is filed and quantity and value is declared, allegation of misdeclaration of value and quantity is not sustainable. But in the impugned order demands have been confirmed against the appellant namely Manisha Karia and Vishal Dedhia that they have misdeclared the value and quantity of goods. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice is that Manisha Karia Vishal Dedhia are importers and Sanjay Nisar Krishna More are CHA. The penalty imposed on Sanjay Nisar as freight forwarder and CHA. As the IGM of the impugned containers were in the name of Clive J. Gomes Talakshi. M. Salva, they were also penalized. 2. It is a unique case where no bill of entry has been filed by any of the appellants before us and in the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant s name; further no bill of entry or bills of entry has been filed by any of the appellants, therefore, the allegation of undervaluation or misdeclaration of quantity is not sustainable. Under these circumstances, we set aside the impugned order and allow the appeals with consequential relief. Stay application is also disposed of in the above terms. (Dictated in Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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