2006 (1) TMI 514

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a consignment of load cells and accordingly M/s. Bodra Trading Co., Dubai shipped the consignment. The appellant, however, did not file Bill of Entry for clearance of the goods. In a statement given to the Customs authorities, he stated that he did not propose to file any Bill of Entry for clearance of the goods as it was found that a lesser value than the actual had been invoiced by the suppli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... also regarding free importability of the goods under the import policy. In other words, there was no prohibition against import of load cells at the material time. Hence Section 111(d) also was inapplicable to the goods in question. The goods were not liable for confiscation at all. Consequently, there was no reason for imposing any penalty on the importer. This case of the appellant, reiterated b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X