2008 (9) TMI 822

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.....K.A.K. Mohiddin, JDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. -  These are applications filed by M/s. Kawarlal & Co., an importer of 'modified starch' and M/s. International EXIM Agency, a Customs House Agent. Adjudicating allegation of mis-declaration of description of 7 consignments of '"PRIMOJEL" as cellulose falling under CTH 3912 as against 'modified starch' ....

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.... disposed of and accordingly we take the appeals. 2. The learned Counsel submits that every time a consignment of "PRIMOJEL" was cleared they had submitted supplier's invoice which contained complete chemical name of the product as well as the relevant Tariff Heading namely 3505 10 50. Therefore, the importer could not be alleged to have misdeclared the description of the goods. It is furt....

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.... JDR reiterates the submissions contained in the impugned order. 4. We have carefully considered the facts of the case and the submissions made by both parties. We find that Revenue has no case that the appellant M/s. Kawarlal & Co. had suppressed the correct description of the goods imported. It is seen that the invoices furnished by the importer contained the complete details of the cons....