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2017 (10) TMI 361 - CESTAT BANGALORESmuggling - Benefit of the proviso to sub-section (2) of Section 120 of the Customs Act, 1962 - import of heavy melting scrap, on examination it was found to contain steel bars - Held that: - in terms of Section 120(2), the whole of the goods will become liable for confiscation only when smuggled goods cannot be separated from other goods - In the instant case, it is already on record of examination report that only certain percentage of the goods are prime goods and remaining is Heavy Melting Scrap as declared. Thus the portion of the goods which is found to be Heavy melting scrap as declared will not be liable for confiscation - redemption fine and penalty recomputed. The invoices, bills of lading and pre-shipment inspection certificates show the goods as heavy melting steel scrap. Since there is no contrary evidence, the benefit of doubt given to the importer and it was held that the importer had no knowledge or reason to believe that the imported consignment included any smuggled goods. Decided partly in favor of importer.
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