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2018 (11) TMI 624 - AT - CustomsEvasion of custom duty - mis-declaration of the goods under import - Food supplements - smuggling - Absolute Confiscation - no redemption fine imposed - penalty. Held that:- Admittedly Mr Kshitiz Sharma had been importing food supplements in the past. This fact is evident from several bills of entry filed in the name of Kshitiz International. So far valuation as adopted by the revenue is concerned, the undeclared/mis-declared goods, being of Chinese origin and manufacture, are not similar or identical to the goods manufactured in USA and imported from USA - the valuation done by revenue under rule 3, 4 and 5 is erroneous and the same is set aside. The valuation of the goods in question being food supplements, not containing beef has to be done under rule 7 of the Valuation Rules (deductive method). The absolute confiscation of food supplements containing beef is upheld. The confiscation of food supplements not containing beef is also upheld but are redeemable on payment of duty (already released provisionally). However confiscation of A4 copy paper is set aside - as no redemption fine has been imposed by the ld Commissioner, the order of appropriation of the bank guarantee furnished towards redemption fine is bad and accordingly the same is set aside. Penalty u/s 112(a) read with Section 114AA of the Customs Act - Held that:- The appellant M/s Balaji Overseas is liable to penalty under Section 112(a) read with Section 114AA of the Customs Act. However, such penalty is restricted to 100% of the duty sought to be evaded, as worked in terms of para 21 of this order - So for the penalty on the partner Mr Kshitiz Sharma is concerned, the same is set aside in view of the penalty confirmed on the firm - So far penalty on M/s Him Logistics under Section 112 of the Act is concerned, they have not done any act of omission or commission attracting the provisions of section 112 of the Customs Act. Accordingly the penalty on them is set aside. Appeal allowed in part.
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