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2019 (5) TMI 1422 - AT - CustomsMisdeclaration of value of imported goods - goods imported was primarily steel plates of prime quality but was misdeclared as Heavy Melting Scrap - The only ground on which appellant tried to plead innocence regarding such mis-declaration about the description of goods was that it purchased the same on high sea sale and filed Bill of Entry on the basis of invoice raised by the exporter but there was no bar on the appellant for personal inspection before finalisation of purchase - HELD THAT:- No irregularly can be noticed in the order passed by the Commissioner of Customs (Imports) when appellant itself admitted the examination report concerning the quality of goods imported. Confiscation - Imposition of penalty - omission committed or not - appellant had contended that no act or omission was proved against the appellant that would result in confiscation under Section 111(m) and Section 119 of the Customs Act and imposition of penalty under Section 112(a) of the Customs Act, 1962 - HELD THAT:- As found from the Commissioner order’s and from the case record, 28,000 Kg. HR M S plates valued at ₹ 11,20,000/- (re-determined) were misdeclared for which those were liable for confiscation under Section 111(m) of the Customs Act, 1962 and HR M S plates of 81,780 Kg. valued at ₹ 11,49,826/- were camouflaged that made the goods liable for confiscation under Section 119 of the Customs Act, 1962. No plausible explanation was offered by the appellant to refute those findings for which appellant-importer was also imposed with penal action under Section 112(a) of the Customs Act - confiscation and penalty upheld. Appeal dismissed - decided against appellant.
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