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2013 (1) TMI 468 - CESTAT, NEW DELHIConfiscation – Under section 111(m) of Custom Act., 2002 - Mis-declaration of the description of imported goods - Good quality paper declare as waste paper - Found during examination of goods – Held that:- The custom department accepted the goods to be waste paper inasmuch as the value of the goods was not changed. That being the case, the Custom department has accepted that the mis-declaration was of no consequence in evading customs duty. Neither is any case made out that such mis-declaration was for contravening any regulation on import of the impugned goods. Section 111(m) should in the normal course be invoked only in cases involving mis-declaration for evasion of customs duty or contravention of import policy. If such issues are not made out, the mis-declaration was of a trivial nature. Confiscation of the goods not maintainable. Consequently penalty imposed also is not maintainable - In favour of assessee
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