TMI Blog2017 (5) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case no clear cut suppression or mis-declaration with intention to evade duty is established - the appellant had claimed benefit of DFCEC scheme, but both the lower authorities have failed to consider this claim of the appellant though the same has been recorded in order-in-original. In the absence of any hard evidence to support mis-declaration with intention, I am inclined to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was another invoice of the supplier of the goods in respect of the same consignment, which was not received by them and therefore they have failed to declare the same while filing the documents for import. He pointed out that during the examination on second check basis, the said excess goods were noticed. He argued that Indian Airlines is a public sector undertaking and there were no incenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the importer had filed Bill of Entry as per the invoice received by them at the material time. They have argued that since they came to know about the mistake due to non-receipt of other invoices they reported it to the Revenue vide letter dated 31/10/2007. 5. Revenue on the other hand argued that there was no such intimation as the letter dated 31/10/2007 was not addressed to any speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le mis-communication. However, Section 111 does not require an intention to evade and thus the goods remain liable to confiscation and the importers liable to penalty. 7. I find that the appellant had claimed benefit of DFCEC scheme, but both the lower authorities have failed to consider this claim of the appellant though the same has been recorded in order-in-original. The impugned order in so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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