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TMI Blog2008 (10) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : P. Karthikeyan, Member (T)]. It is a case of import of undeclared quantity of fabrics by M/s. Gupta Company, Chennai (Gupta), an EOU. Gupta had filed a warehousing Bill of Entry dated 7-6-2000 declaring a quantity of 15100 yards of polyester fabrics. On examination, the goods were found to be 20631 yards in excess of the declared quantity. The excess goods were confisc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved. The supplier had been advised to remove the defective quantity from each roll. The supplier issued a debit note towards cutting. The order was for 15100 yards. The Bill of Lading, Invoice and packing list showed the quantity of 15100 yards. This figure was entered in the Bill of Entry. Before the Commissioner, the appellant had taken the stand that the supply of excess quantity was unsolicite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the importer that the excess quantity had been supplied without his knowledge has not been disproved by the revenue with any evidence. There appears to be no motive for the importer to misdeclare the quantity of fabrics imported. In the circumstances, wilful misdeclaration is not proved. 4.2 We find that the Commissioner s finding that this is a case of wilful misdeclaration of quantity and val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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