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2005 (5) TMI 506 - AT - CustomsConfiscation and penalty - Marble Blocks - misdeclaration of weight - HELD THAT:- The Marble Gross Weight are approximate arrived weights and differences would be manifest due to reasons of change in scales etc. In that view of the matter, the importers declarations cannot be held to be a misdeclaration on the BE as regards weight. Since the chargeable weight in BE 613774 remains as 65.24 MTs in spite of ascertained weight to be less than Gross Weight as declared; no reason or/& relationship of a mathematical Formula to Gross weight and chargeable weight being established, the proposed to levy duty on values arrived by multiplying per MT the chargeable Rate price with ascertained weight cannot be upheld. If a Baker sells Hot Cross Buns at Rs. 12 to a dozen, then for the thirteenth Bun put on the Basket as Bakers Dozen understood in that Trade cannot call for the Bakers Dozen to be valued at Rs. 13, (misdeclarations called for, as also to demand duty ad valorem pro rata on thirteen Buns price of Rs. 13. However, the situation would be different if the rate of duty is specific and per Bun, then duty will have to be calculated on 13 Buns multiplied by specific rate. Trade Practices are to be honoured if genuine and established charges of misdeclaration in section cannot be upheld. We find therefore no reason to uphold confiscation u/s 111(i) &/or 111(m) of the Customs Act, 1962 for the reasons of excess weight & to call for a penalty u/s 112(a) on the importer or to charge duty on value as enhanced. Orders to that effect are set aside & appeal allowed.
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