https://www.taxtmi.com/caselaws?id=91632 The appeals filed by the appellant against the Order-in-Original passed by the Collector of Customs, Bombay, regarding the import of bearings were dismissed. The goods were found to be misdeclared as fully finished instead of semi-finished as per the advance license. Investigations revealed minimal processing on the imported bearings, contradicting the declared manufacturing processes. Expert opinion and supporting manufacturer's letter confirmed the goods were fully finished bearings. The tribunal upheld the findings that the appellant imported finished bearings misdeclared as semi-finished, leading to the dismissal of the appeals. en-us Tue, 16 Jun 1998 00:00:00 +0530 Wed, 19 Oct 2011 17:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91632 The appeals filed by the appellant against the Order-in-Original passed by the Collector of Customs, Bombay, regarding the import of bearings were dismissed. The goods were found to be misdeclared as fully finished instead of semi-finished as per the advance license. Investigations revealed minimal processing on the imported bearings, contradicting the declared manufacturing processes. Expert opinion and supporting manufacturer's letter confirmed the goods were fully finished bearings. The tribunal upheld the findings that the appellant imported finished bearings misdeclared as semi-finished, leading to the dismissal of the appeals. Case-Laws Customs Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91632