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2020 (11) TMI 543 - AT - CustomsMisdeclaration of description of goods - goods declared as polyester filament yarn, which, upon examination, was found to be ‘chenile yarn’ - Confiscation - Penalty - HELD THAT:- The value had not been re-determined under section 14 of Customs Act, 1962 despite the goods having been re-classified under chapter 56 of First Schedule to Customs Act, 1962. However, in the statement recorded by the investigating officer, the importer had admitted to error in description and tariff item, corresponding to the description of the goods, in the bill of entry. The argument of Learned Counsel that the revised description, as ‘polyester feather yarn’, is the same as ‘polyester filament yarn’ in the original declaration is, therefore, not tenable and may have been an arguable submission if the revised classification was also disputed in this appeal. There is no finding that goods were undervalued - The fine determined for redemption and the penalty imposed appear disproportionate. Therefore, while upholding the confiscation of impugned goods under section 111(m) of Customs Act, 1962, the ends of justice will be served by restricting the fine to ₹ 50,000 and penalty under section 112(a) of Customs Act, 1962 to ₹ 50,000. Appeal allowed in part.
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