2020 (1) TMI 282

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....cate for the applicant appellant Shri Ramesh Kumar, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW M/s Apollo Tyres Ltd, having filed bill of entry no. 6689896/30.04.2012 for import of 'resin (dures 31399)', sought clearance without payment of duty against licence no. 05/10263022 dated 27th April 2010 under the 'Advance Authorization Scheme' of the Foreign Trade P....

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....3/JNCH/EXP-104 dated 28th May 2013, Commissioner of Customs (Appeals), Nhava Sheva, Mumbai - II upheld the order of the original authority. Aggrieved by this, the appellant is before us. 2. It is seen that, instead of considering the request for amendment to include the goods covered by the second invoice for the consignment, proceedings were initiated and, that too, in the absence of show caus....

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....y further investigation to establish intent to mis-declaration the goods was evidenced. Had the incompleteness of the declaration been complemented by a similar mis-declaration in the bill of lading, there could have been some support to a premise of commission of an offence. We do not find any evidence to that effect. In the circumstance of a mis-match between the bill of lading and the actual cl....