9911796707
TMI Blog2004 (11) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Commissioner and Shri S.B. Khan, Inspector of Customs, ICD, Dighi, Pune. 2. Brief facts of the case are as under : Investigations revealed that the applicant had misdeclared the description of goods and grossly undervalued the same in order to evade customs duty. The applicant in the guise of Nickel Silver Scrap, had in fact imported the following : Quantity (1) Cupro Nickel Pipes (serviceable) 21 M. tons (2) Cupro Nickel Bend Pipes 6.8 MTs (3) Copper Nickel Slabs 1 MT (4) Copper Tubes 310 Kgs (5) Brass Scrap 24 Tonnes 3. (a) Show Cause Notice dated 12-7-2004 was issued to the applicant by the Dy. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are mentioned above. In that view of the matter, we are convinced that the applicant has broadly described the items and it cannot be said that there is no Bill of Entry in this case simply because the combination of Copper, Nickel and Zinc may be different in different items imported in this case. Bill of Entry is always with reference to a particular entry in the import manifesto. What Section 127B(1) envisages is as follows : the applicant has filed a bill of entry, or a shipping bill, in respect of import or export of goods (as the case may be, and in relation to such Bill of entry or shipping bill) a show cause notice has been issued to him by the proper officer The above provision very clearly provides that what is required is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the consignments. As against these facts occurring in the above cases, in the case before us, the applicant has filed a Bill of Entry in respect of Nickel Silver Scrap . The goods were presented for examination. On visual examination, the Customs Officers could not determine the metallic contents of the declared goods. It was only on testing of the samples drawn from the said consignment by the Dy. Chief Chemist that the exact percentage of the constituents therein were determined. Further, it is not in dispute that Nickel Silver Scrap is normally constituted of copper, nickel and zinc with very negligible quantity of silver. Again it is not disputed that the said three ingredients are also present in the different items found import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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