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2012 (11) TMI 248 - AT - CustomsConfiscation and penalty - Mis-declaration - clearance of the imported goods declared as “Old & Used Electrical Transformer without Oil” - bill of entry covered four containers - container was found to be “Secondary/Defective CRGO Electrical Grade Steel Strips in regular Shape & Size” - appellant wrote a letter to the customs indicating that as per their information one container was interchanged with the container of another importer M/s. Dynamo Stamping Industries at Bombay – Held that:- Interchange of containers has taken place at the hands of the supplier, without any involvement of the appellant. The mis-declaration of the goods, if at all is only a technical lapse on the part of the importer, who without even knowing about such interchange has declared the goods as per the orders placed by him - He cannot be held guilty of any mala fide mis-declaration so as to attract confiscation or penalty
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