Misdeclaration of imported goods defeats customs exemption and sustains confiscation and duty appropriation.

Import consignments found, on examination and testing, to contain goods different from those declared in the Bill of Entry, including Nickel Oxide and mixed scrap of various grades, could not claim exemption under Notification No. 93/2004-Cus. The appellant failed to show that the declaration matched the actual goods imported or that the order was contrary to law, so denial of the exemption, confiscation, and duty appropriation were sustained. The impugned order was upheld.

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Issues: Whether the appellant was entitled to the benefit of Notification No. 93/2004-Cus dated 10.09.2004 despite the finding that the imported goods were not the same as declared in the Bill of Entry and were liable to confiscation.

Analysis: The imported consignment, on examination and testing, was found to contain goods different from those declared, including Nickel Oxide and mixed scrap of various grades. The appellant's explanation did not establish that the impugned order was contrary to law or that the declaration matched the goods actually imported. In these circumstances, the denial of the exemption benefit and the consequential confiscation and duty appropriation were sustained.

Conclusion: The appellant was not entitled to the exemption benefit, and the impugned order was upheld.

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