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2011 (3) TMI 102 - AT - CustomsConfiscation - In both the cases, consignments have arrived with pre-inspection certificates from an agency authorized by DGFT authorities - As regards as the consignment, the same was declared in the Bills of Entry as waste paper . Contrary to declaration, it was found to contain materials like used diapers, used sanitary napkins, used battery cell, used leather base, broken CD with cover, coloured surgical gloves etc. The Tamil Nadu Pollution Board authorities have held that the consignments imported contained infectious materials and therefore hazardous in nature. - goods imported being contrary to what was declared are liable for confiscation Regarding penalty - Their knowledge about the consignment containing the goods different from what was declared appears to be only after the goods were examined by the customs in their presence - There is no evidence that the respondents were knowingly concerned in the supply of consignments which were different from what was declared in the Bills of Entry - Confiscation upheld - redemption fine reduced - penalty waived.
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