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2017 (3) TMI 539 - CESTAT NEW DELHIPenalty u/s 112(a) of the CA, 1962 - in the Bill of Entry filed by the importer, the goods have been misdeclared - The importer filed Bill of Entry declaring various types of Screws as well as Cotton Gloves as imported goods. On an open examination of the goods, it was found that Cotton Gloves were received. However, in place of various types of Screws, steel measuring tapes were found - Held that: - the measuring tapes, which have not been declared but were found in the consignment become prohibited goods and liable for confiscation u/s 111(d), (n) (m) of the CA, 1962. The goods stand absolutely confiscated without giving an option for redemption - The importer seems to have accepted this and forfeited this consignment. - However for the offence of misdeclaration, the importer will be liable for penalty u/s 112(a) of the CA, 1962. Cotton Gloves for industrial use, have been confiscated u/s 119 by taking a view that these were used to conceal the smuggled goods viz. the steel measuring tapes - this view is farfetched. The cotton gloves for industrial use were declared in the Bill of Entry and hence there is no justification for ordering confiscation of this item - penalty also set aside. Appeal disposed off - decided partly in favor of importer.
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