2018 (5) TMI 1852

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....), for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is filed against the Order-in-Original No. KOL/CUS/PORT/37/09, dated 31-3-2009 passed by the Commissioner of Customs (Port), Kolkata. The appellant filed bill of entry for clearance of goods described as "H.R. Sheets" (Non-Alloy) of 2 to 5 mm thickness. The goods were purchased on High Seas Sale basis fro....

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....;It is the submission of the Ld. Counsel that the goods were not intentionally misdeclared by them but were purchased on High Seas Sales basis from M/s. PEC Limited who had originally imported the goods. He drew our attention to the finding in the impugned order in which it has been clearly recorded in para 23 of the Order-in-Original that the supplier has accepted their mistake and clarified that....

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....-12-2007. Since entirely different goods were found, misdeclaration on the part of the importer is established and hence is liable to be sustained. Consequently, the order of confiscation made under Section 111(l) as well as (m) of the Customs Act, 1962 by the lower authority is justified and hence upheld. 6. It is the submission of the appellant that there was no intention to misdeclare but....