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TMI Blog2018 (3) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... bill of lading is in the name of the M/s Dev International. But it is not coming from the fact that M/s Dev International has imported the said goods or not. The importer is a person who filed the bill of entry. Admittedly, no bill of entry is filed. In that circumstances, Shri Amit Nagi cannot be held of be an importer of the said goods - penalty not imposable - appeal allowed - decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agi imported certain consignments. Therefore, after opening the container, the investigation has started and various statements of the appellants were recorded. On the basis of statements recorded, it was alleged that the appellant has imported the goods in question having cigarettes and eatables which are not permissible. In these set of facts, the goods were held liable for confiscation and some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (301) ELT 415 (Tri.-Mumbai). 4. On the other hand, the ld. AR supported the impugned order and drew my attention to the various statements recorded during the course of investigation. 5. Heard the parties. Considered the submissions. 6. On going through the statements recorded during the course of investigation and perusal of the record it is not coming out that the appellants have cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that they undervalued the goods and misdeclared the quantity of goods. Unless and until bill of entry is filed and quantity and value is declared, allegation of misdeclaration of value and quantity is not sustainable. But in the impugned order demands have been confirmed against the appellant namely Manisha Karia and Vishal Dedhia that they have misdeclared the value and quantity of goods. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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