2017 (1) TMI 1063

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ies were provisionally assessed - Held that: - first appellate authority has relied upon the certificate issued by the supplier of the goods to come to a conclusion that the charge of mis-declaration as confirmed by adjudicating authority does not arise - the first appellate authority was within his jurisdiction to pass an order on the allegations regarding mis-declaration by suppressing the facts .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... expunging the observation of the first appellate authority in the impugned order as to there is no mis-declaration of the importer. Learned D.R. seeks to expunge the said observation of the first appellate authority only on the ground that the said observation have traversed beyond show-cause notice and the question of mis-declaration was not alleged as the Bills of Entries were provisionally ass .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... suppress the nature of the product as being surface coated with an intention to exclude the same from CTH 3824.90 and has went ahead and ruled that the importer has mis-declared the description of the goods by willfully mis-stating and suppressing the correct description. In our considered view the observation of the first appellate authority on this point arises from the challenge made by the i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X