2018 (3) TMI 1779

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..... Learned Authorised Representative has not be able to show us any provision of law reflecting upon any obligation on the part of the importer to declare the grammage of the silk fabrics. In the absence of any legal obligation, we fully agree with the adjudicating authority that mere non-declaration will not amount to suppression or misstatement. It has to be kept in mind that it is not a case wh .....

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..... es, Revenue has filed this present Appeals. 2. After hearing both sides, we find that the issue relates to the valuation of the imported silk fabrics, based upon the grammage of the same. The adjudicating authority has extended the benefit to the respondents, in respect of seven bills of entries by observing as under :- As regards to importer s contention that there is no willf .....

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..... E.L.T. 180 (P H) which was upheld by Hon ble Supreme Court. The above judgment squarely applied to the facts of the present case. 3. As is seen from above, the adjudicating authority has observed that mere non-declaration of grammage in the bills of entry will not amount to willful mis-statement. On being questioned Learned Authorised Representative has not be able to show us any provis .....

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