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2019 (12) TMI 571 - AT - CustomsMisdeclaration of imported goods - readymade garments - Bills of Entry were assessed and during examination it was found that the appellants had imported goods in excess of what were declared in the Bills of Entry and other documents - benefit of N/N. 99/2011-CUS dated 09.11.2011 - HELD THAT:- It is not in dispute and is evident from the records as well as the impugned order that the appellant had mis-declared the quantity of goods and had imported goods in excess of what was declared in the Bills of Entry and the other documents. Country of origin certificate from Bangladesh (SAFTA certificate) which would entitle them to import goods under an exemption also covered such quantity of the goods as was declared in their Bills of Entry. What is in violation of the Customs Act is only the excess quantity of the goods which have been imported by them without declaring in any of the documents. These goods are also not covered by the SAFTA certificate. Confiscation of goods - HELD THAT:- A plain reading of section 111 (e) and (l) shows that these apply to such goods only which have been concealed and have not been declared and not the entire quantity of goods. In fact section 111(l) is very categorical that it applies to goods found in excess of what have been declared. Therefore, we find that excess goods are liable for confiscation and not the entire consignment imported by the appellant - the confiscation of the remaining goods is not supported by law and accordingly needs to be set aside. Benefit of Notification - HELD THAT:- The denial of the exemption Notification for the entire quantity of goods when the bulk of the goods are already covered by the SAFTA certificate is not supported by any legal provision. Therefore, the demands need to be set aside. Redemption fine - penalty - HELD THAT:- The amount of redemption fine imposed by the impugned order as well as the penalties imposed upon the appellants need to be proportionately reduced. Appeal allowed in part - part matter on remand to the original authority for the limited purpose of calculation of the amount of duty, fine and penalty.
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