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2015 (3) TMI 1073 - AT - CustomsConfiscation of goods - Misdeclaration of goods - adoption of MRP before clearance - Held that:- Misdeclaration of description became patent upon detection by Customs. It was misdeclaration when there was concealment of other goods by plastic toys. Such material fact established the goods to be smuggled goods under section 2 (39) of the Customs Act, 1962. Accordingly, confiscation of the goods was bound to be ordered. - appellant lost its entire right to ask Customs to adopt the value suggested by it when it smuggled the goods into India. Confiscation was warranted under law. Reasonable valuation of goods was adopted by Customs in the case which cannot be ruled out. It was left open to the appellant to adduce evidence to dispel the value adopted by Customs. But that was not done. There is no dispute by appellant with regard to the demand of duty. Therefore, that is confirmed. It may be stated that the appellant is in trade and it is well within its knowledge about MRP of the goods. Therefore, plea of post-clearance for MRP fails to stand. - Misdeclaration being patent upon concealment and deliberate misdeclaration of description and value of the goods, the amount of penalty imposed by Authority below is justified since interest of Revenue is prejudiced - Decided partly in favour of assessee.
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