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2020 (2) TMI 763 - AT - CustomsAbsolute Confiscation - penalty - mis-declaration of imported goods - the container was found containing lead scrap, instead of zinc scrap declared by them - appellant took a ground that they have infact ordered for ‘zinc scrap’ and the supplier has mistakenly sent the lead scrap - Rule 17 (2) of Hazardous Wastes (Management, Handling and Transboundary Movement) Rules - HELD THAT:- The Rule itself provide for re-export of the goods in case the same stands illegally imported into India. As such without going into the facts as to whether such import was intentional or by mistake, we are of the view that the ends of justice would meet, if the said goods are allowed to be re-exported - the authorities are directed to allow the re-export of the goods. Penalty - HELD THAT:- M/s Ruby Impex admittedly the goods found in the containers were other than the goods declared by them. The appellants have also not been able to show any evidence that the same was a mistake on the part of the supplier. As such, the said appellant is liable for penalty. Inasmuch as, the duty involved in respect of the Bill of Entry filed by them was only to the extent of ₹ 81,000/-, though the other imports made by them were also of different goods i.e. the one declared by them in the first Bill of Entry, we deem it fit to reduce the penalty to ₹ 3 lakhs. Further, as the penalty stands imposed on M/s Ruby Impex, the imposition of separate penalty on the Proprietor is not called for as the proprietor and the proprietary concern are to be considered as one and the same. Accordingly, penalty imposed upon Shri Kishan Lal Chawla, Proprietor of M/s Ruby Impex stands set aside. Appeal disposed off.
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