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TMI Blog2023 (10) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... side the container whereas the goods declared was assorted chappals - role of appellant in such abetting of misdeclaration - absence of mens rea - HELD THAT:- The appellant has filed IGM in the normal course based on the documents available with him, wherein the description has been mentioned as assorted chappals . Subsequently they have got the amendment done only on the basis of instructions r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EMBER(JUDICIAL) APPEARANCE: Mr T.V. Suresh Kumar, Adv for the appellant Mr M.A. Surya A.R. for the Respondent PER R. MURALIDHAR The appellant is a logistic service provider for import and export of goods. In respect of one consignment imported by M/s Great Overseas, they have filed IGM on 31/1/2013. In the IGM they have declared the description of goods as assorted ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the appellant, submits that the Department has not made out any case against the appellant on the ground that he was aware of the goods inside the container when the IGM was filed or when the amendment to IGM was filed. The appellant has simply gone by the details given in the Bill of Lading at the time of filing the IGM. He submits that investigation has not revealed any specific role ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... normal course based on the documents available with him, wherein the description has been mentioned as assorted chappals . Subsequently they have got the amendment done only on the basis of instructions received from the proprietor of M/s Great Overseas, Mr M.A. Mujahid which is also confirmed by him in his recorded statements. Therefore, there cannot be ulterior motive on their part to have file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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