TMI Blog2017 (5) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... not have been levy of duty, redemption fine and penalty - Held that: - There is absolutely no material came to record to appreciate that appellant was innocent and imported defective coils and sheets. Misdeclaration found by Customs could not be contradicted leading any cogent evidence, by the appellant. NML report proved misdeclaration of description of goods imported by visual examination itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misdeclaration of the 48.851 of Tin Sheets imported since those were Secondary/Defective but not Tin Free Sheets/Seconds. When there were Defective coils imported, that was declared as TFSSD Coils. Live consignment came through Bill of Entry No.404351 dt. 20.06.2002. 167 MTs of Tin Coils imported were also TFSSD and imported in terms of three Bills of Entry No.011630, 0611612, both dt.27.5.2002, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion fine and penalty while duty is imposable. 3.1 Heard both sides and perused the record. 3.2 In the course of investigation, Customs found 68.4 MTs of Tins Sheets in the custody of the appellant out of past imports made through three Bills of Entry misdeclaring that to be secondary and defective. Those were seized and confiscated. 4. In addition to the above, live consignment comprised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the supplier to conceal Tin sheets in Tinfree sheets/seconds and defective coils while dispatching from abroad. 7. When the appellant imported tin sheets in three consignments misdeclaring that to be defective prior to seizure of live consignment, enquiry was extended to past consignments. 8. Ld. Adjudicating authority had made thorough enquiry following directions of the Tribunal made in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
