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2010 (7) TMI 590 - AT - CustomsRedemption fine and penalty - Confiscation - Misdeclaration of goods - The Bill of Entry has been filed on the basis of the invoice and packing list which clearly mentioned that there are 19 packets in the box and it is only physical examination it was found 18 packets which was not in the knowledge of the importer or the CHA. Moreover, this fact has been confirmed by the supplier - it is a mistake of the supplier, while packing the goods wherein they did not send the goods as per the quantity and value mentioned in the invoice - confiscation and penalty not warranted - decided in the favour of the assessee
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