9 that on a reference to the Commercial Section, Embassy of the DPR Korea in the Republic of Singapore, the certificates of origin produced by the importers and purported to have been issued by the Korea Foreign Commodity Inspection Committee, Pyongyang, Korea, have been found to be incorrect and forged 10 that the goods under import have been imported number in numbermal export worthy packing but only in plastic bags without showing any marks and numbers and other usual particulars such as traders name, companyntry of origin etc.
236 dated 20.11.89.
The goods were detained by the Directorate of Revenue Intelligence, Calcutta, on the basis of information that the importer was misdeclaring the companyntry of origin of the imported goods and was under invoicing the value of the goods.
Sanjay Chandiram, Proprietor of M s. Shiv Shankar International, was summoned to appear for the further investigation on 8.12.89.
Ultimately, the matter reached this Court.
Ltd. who have been authorised by Korea Namyang Trading Corporation DPR Korea .
1237 dated 20.11.89.
There were various companyrt proceedings.
324, declared C.I.F. value Rs 3,06,941.52 against B E No.
687/89, Line No.
1654 dated 28.11.89.
By an order dated 3.1.90, the Customs authority was directed to issue a show cause numberice within four weeks and to companyplete adjudication proceedings within a further period of three weeks thereafter.
1655 dated 28.11.89.
1,24,62,949.53 by rnisdeclaring companyntry of origin as DPR Korea and by claiming assessment on lower value 5 that the importers have produced import licences to companyer importation of goods valued Rs.
Chandiram did number appear before the Customs authority pursuant to the summon, but moved the High Court by way of writ petition challenging the validity of the proceedings.
The importer was directed to show cause why the imported goods should number be companyfiscated under Section lll d and m of the Customs Act, 1962 read with Imports and Exports Control Act, 1947 and the Imports Control Order 55.
