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2010 (9) TMI 1022 - AT - CustomsMisdeclaration of value and description of imported goods - Paper Phenolic Copper Clad Laminates C Grade/rejects - confiscation - redemption fine - penalty - Held that: - Though it would prima facie appear that R.R. Enterprises innocently declared the description and value of the goods on the basis of documents like invoice, packing list and certificate of origin supplied by SIPL (Singapore trader), the subterfuge becomes evident from a document successfully retrieved by the Revenue from the Korean manufacturer through steamer agent. This document is commercial invoice dated 28-9-2000 available at page 36 of paper book Volume - II - The commercial invoice dated 28-9-2000 of Doosan Corporation Electro-Materials BG is a document duly signed by the manufacturer and, moreover, it is a document wherein all the material particulars of the goods were clearly indicated. For these reasons, we are not impressed with the submissions made by the ld. Counsel against acceptability of the commercial invoice as evidence for the Revenue. The alternative plea for re-export - Held that: - We are not impressed with the alternative plea for re-export. This is because the goods covered by the live Bill of Entry are tainted goods, the description and value of which were wilfully misdeclared by the importer. These are goods covered by Section 111(m) of the Customs Act. It is settled law that any goods imported in breach of any prohibition or restriction would be liable to confiscation and the importer liable to penalty. Appeal disposed off - matter on remand to decided certain issues like past imports, imposition of penalty u/s 112 of CA.
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