Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 264 - AT - CustomsQuantum of penalty u/s 114A of CA, 1962 - misdeclaration of goods evading Anti dumping duty - warehoused goods - It was found that six consignments out of the imported material were “cold rolled” stainless steel as against declaration of “hot rolled” - invocation of extended period of limitation - Held that:- It is difficult to believe that the appellant-assessee was not aware of the fact that the goods were cold rolled and not hot rolled. The appellant-assessee being the said business is obviously aware of the product and its price in the market. In these circumstances, the assertion of the appellant-assessee that they were not aware that the product was cold rolled, cannot be accepted - the declaration regarding the nature of the product before Customs becomes a misdeclaration due to which the extended period of limitation can be invoked. Confiscation - Held that:- It is a settled law that the confiscation cannot be made unless the goods are physically available for confiscation. It is seen that no seizure was made. The goods were only detained and later provisionally released - confiscation of only the goods which were detained and provisionally released can only be ordered. Testing of samples - case of appellant-assessee is that testing of samples was not done in respect of all the Bills of Entry, as no material in respect of certain Bills of Entry was available for testing - Held that:- The charge regarding misdeclaration is based on the testing of samples from the consignments detained in the warehouse. No conclusion regarding misdeclaration can be made in respect of Bills of Entry in respect of which no material was available for the purpose of testing at warehouse - the demand of duty and the redemption fine in lieu of confiscation needs to be revised. The matter is remanded to the adjudicating authority for redetermination - appeal allowed by way of remand.
|