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2012 (5) TMI 228 - AT - CustomsConfiscation - imposing penalties - importer had not included in the Bill of Entry certain other goods viz, Metal Straps, Button Cells, Bazels with Straps and complete wristwatches which were found in 124 cartons - 11041 pieces of wristwatches were not specifically disclosed in the Bill of Entry, 8,64,000 pieces of "AAA- Pencil Cell, this item was declared in the Bill of Entry but its value was misdeclared – Held that:- import of this item was in breach of the relevant provisions of the Exim Policy on account of the fact that these goods did not conform to BIS Standards, confiscation ordered by the Commissioner in respect of the Pencil Cells under Section 111 (d) and (m) of the Customs Act cannot be interfered with. The Commissioner allowed option to re-export this item against payment of fine of Rs 25,000/- Considering the value of the Pencil Cells, reduce the quantum of fine , assessee's appeal is disposed of
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