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2024 (5) TMI 572 - CESTAT MUMBAIMis-declaration of the retail Sale Price (RSP) - Evasion of payment of Additional Duty of Customs (CVD) - demand - redemption fine - confiscation - Penalty - Imports goods as “Dove AP Original Whitening, Dove AP Silk Dry Whitening, Dove AP GF Cucumber and Dove AP Grapefruit Anti-perspirants” - Unintentional mistake in declaring the lower RSP in the B/E - HELD THAT:- Though, the appellant’s submission is convincing that there was unintentional mistake in declaring the lower RSP in the B/E, but the statutory provisions have been designed in the way that there is no escape route to avoid confiscation of goods, which do not correspond in respect of the value declared in the Bill of Entry. When the goods are liable for confiscation, imposition of redemption fine and penalty u/s 125 ibid and Section 112(a) ibid respectively are automatic and thus, we do not find any infirmity in the orders passed by the lower authorities in ordering for confirmation of the redemption fine and penalties on the appellant. The Hon’ble Supreme Court, in the case of Pine Chemical Suppliers [1992 (9) TMI 111 - SUPREME COURT], by upholding the order passed by the Tribunal, has held that mis-declaration of the goods imported by the appellants rendered the same liable to confiscation u/s 111(m) ibid and attracted Section 112 ibid for imposition of penalty for improper importation thereof. Thus, we do not find any merits in the appeal filed by the appellant and accordingly, the same is dismissed.
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