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2010 (12) TMI 85 - AT - CustomsDIFA - Duty-Free Import Authorisation - The Chemical Examiner reported the GSM (grams per square meter) of the fabrics covered by the shipping bills dated 29.9.2006, 9.10.2006 and 1.11.2006 to be 95.7, 102.8 and 94.2 respectively. The department found the GSM values reported by the Chemical Examiner to be very low compared to those declared by the exporter. - Held that: - The appellant did misdeclare the GSM values thereby attracting Section 113(i) of the Customs Act. In other words, the appellant, by their commission, rendered the goods liable to confiscation. - Actual confiscation is not imperative for holding a person liable to be penalized under Section 114 of the Act. Liability of the goods to confiscation is enough for this. The goods in question, having been found liable to confiscation under Section 113(i) of the Act, were rendered so liable by the misdeclaration of its GSM by the appellant. The appellant, therefore, cannot escape the penal liability. - Quantum of fine and penalty reduced.
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