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2011 (3) TMI 233 - AT - CustomsMisdeclaration of description and value of the goods - Confiscation - Penalty - The re-examination reports had clearly brought out the fact that the consignments were composed mainly of serviceable stainless steel sheets, whereas what was declared in the bills of entry was stainless steel melting scrap - The examination of the goods took place at a posterior stage - The appellants cannot be allowed to bank on a subsequent event so as to wriggle out of the above mandatory requirement - The confiscation is therefore liable to be sustained The penalty imposed by the adjudicating authority on each appellant is only Rs. 50,000, from which it appears that the learned Commissioner was very fair to the appellants - In the result, both the appeals get dismissed
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