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2014 (12) TMI 1240 - AT - CustomsSmuggling of wrist watches, micro SD cards, button cell etc. - Mis-declaration of description and value - Rejection of declared value - Confiscation in lieu of redemption fine and imposition of penalty - Appellant contended that post import was not covered under the section 111(l) & (m) of the Customs Act - Held that:- a gross mis-declaration was found when goods were smuggled at foreign post office from kowloon, Hongkong. Documents filed were not signed. Items declared were Wrist watches, items actually found was Micro SD Cards, Button Cell, watches straps, Sony Electric Part CCTV. Values were grossly under declared. All these goods were smuggled in the guise of postal import. It is settled law that fraud nullifier every things as held by Honble Supreme Court in the case of M/s Canded Enterprises. No relief on technical ground could be claimed once smuggling has clearly been manifested and admitted. Commissioner (Appeals) has already taken liberal view and has reduced redemption fine and penalty. Therefore, no interference in the order passed by Commissioner is warranted. - Decided against the appellant
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