2018 (6) TMI 1444

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...., Assistant Commissioner (AR), for respondent Per: Ramesh Nair The present appeal has been filed against Order dt. 24.08.2009 passed by the Commissioner of Customs (Export) Nhav-Sheva. The brief facts of the case are that the Appellant had filed Bill of Entry No. 993619 dt. 20.07.2009 for clearance of stainleel steel coil. The description in Bill of Entry and invoice was of Hot rolled stainl....

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....egedly the duty on the basis of description of goods and weight declared by imported is 4,01,212/-. It was alleged that the Appellant has misdeclared the description and weight of goods and therefore the goods were liable for confiscation under section 111 (m). The Appellant contended before the authorities that they are new in the field and the goods ordered were Hot Rolled stainless steel sheets....

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....e charges were getting piled up. It is not the case of the revenue that they were having knowledge about different type of goods shipped to them and therefore they allegedly misdeclared the goods. Since they had ordered for hot rolled goods, they filed Bill of Entry for the same. The weighment slip showed the weight as 20.43 MTS and not 24.795MT. It is not coming on record as to how the value of t....