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Mis-declaration of goods not sustained as goods deposited in bonded warehouse for re-export and shipping bills filed

Case Law Details

Case Name
Ridava Petrochemicals Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedabad)
Date of Judgement/Order
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Ridava Petrochemicals Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedabad) CESTAT Ahmedabad held that as goods deposited in bonded warehouse for re-export from the said warehouse and shipping bills have also been filed for export, allegation of misdeclaration of goods cannot be sustained. Facts- The appellant had imported one consignment of 1900 MT of de-natured ethyl for re-exports and filed warehouse bill of entry No. 9846933 dated 07.12.2020. The Bill of Entry was assessed and goods were permitted to be deposited in a bonded warehouse. Further the appellant filed Shipping Bill No. 7490594 dated 28.12....
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