2018 (3) TMI 1558

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....) Shri J.C. Patel, Advocate - for Appellant Mrs. P. Vinitha Sekhar, Jt. Commissioner (AR) for Respondent ORDER Per: Archana Wadhwa After allowing the early hearing application inasmuch as the dispute relates to provisional release of the live consignment, we proceed to decide the appeal itself. 2. After hearing both sides for some time, we find that the appellant imported 'Ma....

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....ense was maize corn without any mention of variety. Inasmuch as the goods in question are admittedly maize corn, though of popcorn variety, mis-declaration cannot be alleged denying the benefit of the scheme. The Hon'ble Bombay High Court in the case of A.V. Industries Vs. Union of India - 2005 (187) ELT 9 (Bom) has observed that when import is in accordance with Import License issued to the p....

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....r attention to para 4.12 of Foreign Trade Policy, which requires the importer to give description of specific inputs. She submits that inasmuch as admittedly the import in the present case has been found to be of popcorn grade of processed maize corn, which is a higher grade than the grade permitted to be imported, there is admittedly a misdeclaration. 6. We find, at this point, that the issue ....