2003 (6) TMI 244

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...., Consultants, for the Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  We have heard both sides. This appeal arises out of the impugned Order-in-Appeal passed by the Commissioner of Customs (Appeals) on 31-10-1997. We find that the Commissioner (Appeals) has passed a very detailed speaking order and he has come to the finding as follow....

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....goods based on the documents in their hand and, since they had documents on the composition of the goods, they should have indicated that too in the body of the Bill of Entry. Whether they did it purposefully or otherwise, it remains a fact that they have withheld relevant information and indirectly indicated the classification of the goods as non-alloy steel bars by declaring in the Bill of Entry....

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....t the "imported goods also are liable for confiscation consequent to such mis-declaration." It is writ large on the face of the Customs Act that mis-declaration of the description of the imported goods renders the goods liable to confiscation under Section 111(m) of the Act. Since the violation, for which the goods have been confiscated has been described althrough the Order and highlighted at the....