Mis-Declaration of Maida as Wheat for MEIS Benefit: CESTAT Upholds conditions for release of Seized Export Goods

C. L. International Vs Commissioner of Customs (CESTAT Delhi) Introduction: The recent CESTAT Delhi order on the case of C. L. International vs Commissioner of Customs revolves around the mis-declaration of Maida as Wheat in export documents for availing MEIS benefits. The Commissioner of Customs upheld the conditions for the release of seized export goods, leading to an appeal before the Tribunal. Detailed Analysis: Background of the Case: The appellant filed eight shipping bills for the export of “Whey Flour (Powder)” under MEIS. However, investigations revealed that the goods w...