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2017 (8) TMI 142 - AT - CustomsMis-declaration of goods - import of of CDRs by misdeclaring as DVDRs - it was alleged that the goods were mis-declared to avoid payment of Anti Dumping Duty - Section 111 of the Customs Act - Held that: - On plain reading of Section 111 (m), it is clear that any imported goods which do not correspond to any particular Bill of Entry shall be liable for confiscation. In the present case, undisputedly, there is mis-declaration of goods with the Bill of Entry and therefore, the confiscation would be followed. There are twin Sections, Section 112 and Section 114, to impose penalty for improper import of goods and penalty for attempt to export goods improperly, respectively. Apart from that, Section 114 AA would be invoked in a situation where a person knowingly had given a false declaration. The expression where no express penalty is elsewhere provided for "such contravention", in Section 117 makes it clear that it is a penalty of residuary nature - In the present case, the facts narrated in the Show-cause notice would show that M/s Santosh Radio Products and its Partner Shri Kishan Kumar Kejriwal had knowingly made incorrect declaration, which is covered under Section 114 (AA) of the Act. Penalty on M/s Santosh Sales Pvt. Ltd. and its Managing Director u/s 117 - Held that: - the imposition of penalty on the person for merely purchasing and selling of the goods, is excessive. And therefore, the penalty imposed on them is unjustified. Appeal allowed - decided partly in favor of appellant.
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