Small Quantity Differences not Justify Mis-Declaration Allegations: CESTAT

Oliva Care Vs Commissioner of Customs (CESTAT Chennai) Oliva Care, the appellant, imported goods declared as knitted interlining with a declared value of USD 60 per kg (equivalent to ₹1.75 per meter) under Bill of Entry No. 4686063 dated 19.09.2011. The total declared quantity was 11,815 kg. Upon examination, the samples sent to the Textiles Committee’s Laboratory confirmed the goods were 100% polyester knitted fusible interlining with a GSM of 42.5. The Customs Department suspected undervaluation and noted a discrepancy in the quantity, recording the actual weight as 11,900 kg instead of ...