TaxTMI 
TaxTMI 
2002 (5) TMI 688
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....ants filed a Bill of Entry dated 8-5-98 with the Air Cargo, New Customs House, New Delhi for the clearance of Hard Disk, VM 40, VCOM and FV 684E Frequency Card and declared their value at Rs. 3,74,460. On examination of the goods, the same were found as per the declaration except for the item VM 40, which was not found in the consignment. The proceedings were initiated against the importers. The i....
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....as made only on 5-5-98; that it is not clear why the Bill of Entry for re-export was filed only on 8-5-98 when the goods had landed on 25-3-98 and the fact of wrong supply of goods was also known to the importer since 17-3-98. He further observed that the packing list and proforma invoice indicated that the goods are for testing purpose and on examination the goods were not found as per the invoic....
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....jected the appeal of the party. 3. This appeal is against the impugned order of Commissioner (Appeals). I have heard Shri Abhishek Jain, Advocate for the appellants and Shri H.C. Verma, JDR for the respondent. I have considered the submissions made before me. The appellants have advanced the same arguments as submitted before the original as well as the lower appellate authority. It is also ....