2015 (2) TMI 419

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.... ORDER The Department has come in appeal against Order-in-appeal passed by the Commissioner (appeal) 382-SVS/GGN-2012 dated 28/09/2012 wherein Commissioner (appeal) dropped the proceedings against the respondents holding that allegation of mis-declaration of value as well as quantity could not be sustained. He consequently dropped confiscation and imposition of penalty. 2. Aggrieved by Com....

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....ry. 3. Ld. DR reiterated the grounds of appeal taken by the Department and submitted that there has been a mis-declaration on the part of the respondent as despite availability of invoice and packing list, they could not detect the wrong declaration at the time of filing of Bill of Entry. However, he did not dispute the contents of invoice, Bill of Entry and packing list. He referred that under....

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....nd lack of knowledge of the CHS Staff regarding these connotations led to the wrong mentioning of the quantity. However, their bonafide were clear as all correct information was contained in invoice and packing list which was filed along with documents before the Customs Department. He also mentioned that they have been regular importers and have been importing their products at Nava Sheva Port in....

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....ile the invoice to the assessing officer or that invoice contained misdeclaration relating to quantity as well as well value. He agreed with the submissions that the clerk of the appellants CHA made the mistake and wrongly interpreted the quantity involved invoices 33.38 square meter instead of quantity of 33,378 square meter due to misunderstanding of the connotation. I have also examined the con....