2012 (11) TMI 248

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....% examination and it was found that three containers were in accordance with the declaration. However, the fourth container was found to be "Secondary/Defective CRGO Electrical Grade Steel Strips in regular Shape & Size". In the meanwhile, the appellant wrote a letter to the customs indicating that as per their information one container was interchanged with the container of another importer M/s. Dynamo Stamping Industries at Bombay. As such, they requested that the container which was offloaded at Bombay should be interchanged with the container found to be containing goods of Bombay importer. 2. Proceedings were initiated against the appellant for mis-declaration of the goods resulting in confiscation of the same with an option to....

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....issioner of Customs, Jaipur to allow interchange of container without any fine and penalty. 4. To the more or less, same effect is the letter addressed by the appellant to the Assistant Commissioner of Customs making a prayer for interchange of the containers, which stand wrongly shipped by the supplier. 5. It is further seen that the Assistant Commissioner, Jaipur addressed a letter to the Deputy Commissioner of Customs, Bombay seeking the status of the bill of entry filed by M/s. Dynamo Stamping Industries and the decision taken in the matter. Subsequently, another letter was written by the appellant to the Assistant Commissioner of Customs, Jaipur on 10-10-2006 making a request for interchange of the container and releasi....