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2013 (12) TMI 1456 - CESTAT MUMBAIMisdeclaration of goods - Whether in the facts and circumstances of the case, the provisions of Section 28(1A) of the Customs Act, 1962 are applicable or not - Difference of opinion - Majority order - Held that:- Appellants are not disputing the fact that the goods were misdeclared by them in terms of description as well as in value. Section 111(m) of the Customs Act provides that the goods are liable for confiscation in case there is a misdeclaration by the importer. Once the goods are held to be liable for confiscation, the adjudicating authority is empowered to give option to the importer to redeem the goods under Section 125(1) of the Customs Act and the importer is also liable for penalty under Section 112(a) of the Act. The ratio of the decision in the case of Sonam Clock Pvt. Ltd. (supra) is not applicable on the facts of the present case, as the issue in the case of Sonam Clock Pvt. Ltd. was demand made under Section 11A of the Central Excise Act. There are no parallel provisions under the Central Excise Act as Section 111(m) of the Customs Act. - present case does not cover under the provisions of Section 28 of the Customs Act - Decided against assessee.
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