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2017 (2) TMI 1262 - AT - CustomsValuation - mis-declaration of value - baggage rules - confiscation - penalty - Held that: - there is no dispute as to the fact that there is misdeclaration of the value of Palladium plates and Iridium powder, accordingly the consignments are held as liable for confiscation. Since a question is raised by the learned Counsel that the goods were imported as baggage confiscation seems to incorrect, the appellant herein did not make the declaration of the contents of baggage and was diverted from Green Channel to the Red Channel and consignment of Palladium plates and Iridium powder was detected; as there was wrong declaration of value of consignment and the impugned order is correctly held as liable for confiscation - the penalty imposed under Section 112(a) of the Customs Act, 1962 will be attracted - the quantum of penalty reduced - appeal allowed in part.
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