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2016 (9) TMI 567 - CESTAT MUMBAIConfiscation of consignment - under-invoicing of import of Diamonds - Bill of Entry not accompanied with packing list - option to pay redemption fine - section 125 of the Customs Act, 1962 - imposition of penalty - Section 112 (a) of the Customs Act, 1962 - Held that: - if serious mistake occurred the same should have been intimated by the appellant immediately whereas all the explanations brought before the department only when the excess quantity was detected. This shows that explanation and reason for excess shipped quantity given by the appellant appeared to be afterthought. Even if it is presumed that there is bonafide mistake in shipping excess quantity of diamonds, for the purpose of mis-declaration, mens rea is not required. Even though there is no mens-rea in the mis-declaration but if there is mis-declaration intentional or un-intentional, the goods are liable for confiscation. The element of mens-rea is only parameter to decide the quantum of fine and penalty - confiscation justified - quantum of fine and penalty reduced. Re-export of excess found goods - Held that: - allowed to be re-exported. Decided partly in favor of appellant.
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