1998 (11) TMI 313

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..... Member (T)]. Appellant imported a consignment of pearl headed pins made of steel for which it claimed benefit of Notification 86/86. The Custom House on examination of goods, found that the goods were made of steel other than stainless steel and therefore the benefit of the notification which exempted specific goods made out of iron and steel would not be available. The Additional Collector .....

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..... t licence has been produced and there is no reason indicated in the order as to why it is not acceptable. Confiscation under clause (d) cannot be sustained. 4. Confiscation under clause (m) of Section 111 has been ordered on the ground that the importer intentionally misdeclared the goods so as to wrongly avail of the exemption. Neither the bill of entry nor the invoice declare the goods to be o .....

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