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

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....