2003 (4) TMI 372

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..... or the Respondent. [Order]. Revenue filed these appeals against the common adjudication order whereby the proceedings initiated against the respondents in respect of misdeclaration of imported goods were dropped. 2. The brief facts of the case are that M/s. Hindustan Overseas and M/s. B.R. Metal made import of copper wire bars. The allegation against the importers is that they had mis .....

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..... d the amendment was permitted by the Asstt. Commissioner of Customs, Import Department, Nhava Sheva Port. His order was reviewed and the Commissioner of Customs (Appeals) remanded the case to the original authority for de novo adjudication. In the de novo order, the Dy. Commissioner of Customs rejected the application for amendment of IGM against when the noticee filed an appeal with the Commissio .....

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..... declaration of weight in the Bills of Entry was an after thought and their intention to evade duty was also evident from the facts of misdeclaration of weight in the IGM. The above allegation shall not sustain after the amendment of the IGM has been finally allowed by the appellate authority and the said appellate decision has been accepted by the Customs at Nhava Sheva Port vide Order-in-Appeal .....

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