Small mismatch of goods with invoice and packing list cannot be called as mis-declaration: CESTAT

The CESTAT in the matter of M/s Rubal International V/S Commissioner of Customs has ruled out Small mismatch of goods with invoice and packing list cannot be called as mis-declaration.

The bench held that ” only few goods were found to be mismatch with the invoice and packing list. I further find that the appellant had given cogent explanation based on the statement and clarification of the shipper, via E-mail, clarifying that due to a large variety of goods being small in nature there occurred error at the time of packing of the goods, resulting in some mismatch and finding of few undeclared goods which is not deliberate. I find that the shipper had also offered to take back the undeclared goods as per the shipping documents. Thus, I find that there is no case of any deliberate mis-declaration on the part of the appellant (importer) who had filed the Bill of Entry declaring the goods under import as per the invoice and packing list. Accordingly, I set aside the allegation of mis-declaration.”

The Judgement was made by Honorable Mr. Anil Choudhary, Member (Judicial).

The Appellant i.e. M/s Rubal International was represented by Advocates Shri G.K. Sarkar & Shri Deepak Mahajan and the Respondent i.e. Commissioner of Customs, was represented by Advocate Shri Mahesh Bhardwaj.

To Read Judgement Download PDF Given Below: