2020 PTD 713

Case Laws / Head Notes / Paras

Appellant imported different parts of motorcycle and filed goods declaration---Dept. alleged that an excess quantity of 4060 kgs of crank case cover of PCT No. 8409.9110 was found in the consignment, as against the contention of appellant that it had declared that the said part in Item No. 3 of goods declaration which reads as “clutch inner and outer katora with cover set and plate kit and intake pipe of motorcycle” weighing 8900 kgs attracting PCT No. 8714.1090 Examining officer assessed Item No.2 by construing its quantity as 4640 kgs as against declared 8900 kgs and created a new item No.3 which comprised of complete unit of the motorcycle component---Appellant had not imported “crank case cover” as an individual part rather imported a complete component namely ...