2018 (3) TMI 647

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....Poddar, Authorized Representative (DR) - for the Respondent. ORDER Per: Anil Choudhary The issue in this appeal is whether under the admitted facts that the appellant imported 7140 numbers of polyester blanket vide bill of entry dated 12^th August, 2015 at ICD, Sonepat, as per the bill of entry, the appellant declared the goods as polyester blankets supported by bill of lading No.YSBNF150....

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.... was recorded wherein he stated that the impugned consignment of the imported was regards the declared goods polyester blankets. Though after examination apart from declared goods, polyester blanket, undeclared goods i.e. the BT-Led Light Bulb Speaker/in parts was found concealed in the imported consignment alongwith declared goods i.e. polyester blanket. They had not placed any order for these un....

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.... Rs. 1 lakh was imposed on the appellant/importer. 4. Being aggrieved, the appellant preferred appeal before learned Commissioner (Appeals) who was pleased to reject the appeal upholding the findings of the Original Authority. 5. Being aggrieved appellant is before the Tribunal. The learned Counsel for the appellant states that they have never ordered for the said items found undeclared. Fur....

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....AR for Revenue relies on the finding of the impugned order. 7. Having heard the rival contentions, I find that it is an admitted fact that the undeclared goods are very small quantity or by way of sample or by way of gift sent by the foreign supplier in the said container. That appears to be a small item by way of sample or goods in the invoice or bill of lading or another connected documents. ....