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TMI Blog2014 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... peal with the assistance of ld.DR. 2. Revenue has come in appeal against OIA No.511/SVS/GGN/2013 dt.13.09.2013 passed by the Commissioner(Appeals) wherein the Commissioner (Appeals) has dropped the proceedings against M/s.K.L.Sharma & Sons. 3. From the grounds of appeal filed by the Revenue, it is observed that they have come up in appeal on three grounds, namely, first on mis-declaration of contents. Actually in the bill of lading, description of goods given as ear buds, brush and ear cap whereas the same were found cosmetics, electrical LNBs, goggles and watches, electrical items etc. Second ground is undervaluation and third ground is importation in the name of partnership firm which was non existence at that relevant time. 4. From t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. Nivea men's lip care & protection M-1 to 25 36000pcs. 14. Revlon matte lipstick N-1 to 34 24480pcs. 15. May belline whip lipstick 0-1 to 20 24000pcs 16. Revlon moisture stay lipstick P-1 to 48 48960pcs. 17. Garnier men power light intensive fairness face wash Q-1 to 10 2160pcs. 18. Garnier pure & light face wash & fairness face wash R-1 to 10 2880 pcs. 19. Apricot scrub with soothing elder flower S-1 to 30 4320 pcs 20. Olay natural white T-1 to 10 5760 pc. 21. Foundation ponds/may belline U-1 to 15 3240 pcs. 22. Oreal matte lipstick ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 44. Elude whitening liquid makeup SPF-15/PA AS-1 to 4 576 pcs. 45. BULGARI pour home Combo AT-1 to 3 144 pcs. 5. It clearly came out that these goods were fraudulently imported and were misdeclared so that the goods could be smuggled without discharge of customs duty. Mensrea is clearly manifested that large quantity of smuggled goods have come. That establishes that importers were not forthcoming with bill of entry and were in search of opportunity to take goods out with connivance. Though lot of opportunity was given to the importer to appear before customs authorities but on one pretext or the other, they have not co-operated with the department. I find that it is clear case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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