2003 (4) TMI 372 - AT - Customs

Summary

The Revenue filed appeals against the dropping of proceedings for misdeclaration of imported goods by M/s. Hindustan Overseas and M/s. B.R. Metal regarding copper wire bars. The Adjudicating Authority found no misdeclaration after considering the amendment in IGM allowed by customs authorities. The Revenue's contention of attempted misdeclaration was dismissed as the IGM was amended and accepted, leading to rejection of the appeals.