Change of description doesn’t amount to misdeclaration in absence of evidence

Veera Fragrance Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that change of name from “safranal” to K-100 does not amount to be an act of mis-declaration as there is no evidence of evasion of customs duty. Facts- The appellant M/s.Veera Fragrances Pvt. Ltd. is a manufacturer of Aromatic Compounds and was importing aromatic chemicals for perfumery preparation from Givaudan, Switzerland. Mr. Vaibhav Jain-another appellant is the Director of M/s. Veera Fragrances Pvt. Ltd. Under information about some contravention by the appellants the searches were conducted in the pr...