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of <h1>Customs Appeals Dismissed: No Misdeclaration Found in Import Proceedings</h1> <h3>COMMISSIONER OF CUSTOMS, NEW DELHI Versus PK. SARAWGI</h3> COMMISSIONER OF CUSTOMS, NEW DELHI Versus PK. SARAWGI - 2003 (157) E.L.T. 117 (Tri. - Del.) The Revenue filed appeals against the dropping of proceedings for misdeclaration of imported goods by M/s. Hindustan Overseas and M/s. B.R. Metal regarding copper wire bars. The Adjudicating Authority found no misdeclaration after considering the amendment in IGM allowed by customs authorities. The Revenue's contention of attempted misdeclaration was dismissed as the IGM was amended and accepted, leading to rejection of the appeals.
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