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2022 (3) TMI 825 - AT - CustomsLevy of Redemption Fine and Penalty - Valuation of imported goods - mobile accessories - recovery of undeclared goods such as Shoes (counterfeit), LED lights, Adapters, Power banks, Batteries, Cosmetics - allegation is also that goods were imported infringing the rights of Intellectual Property Right holders and also in violation of Drugs and Cosmetics Act, 1940 and Bureau of Indian Standards - HELD THAT:- The goods have already been exported. In para-3 of the OIO, the adjudicating authority has stated that the importer had no knowledge of the presence of undeclared items in the container. He has proceeded to impose penalty observing that even in the absence of mens rea, the penal provisions under Section 112 of the Customs Act, 1962 can be invoked. The Hon’ble Apex Court in the case of Siemens India Ltd. [1999 (8) TMI 84 - SUPREME COURT] has held that the redemption fine cannot be imposed when the goods are exported - thus, the redemption fine imposed in the present case is unwarranted and the same is set aside. Penalty - HELD THAT:- Apart from imposing redemption fine, the adjudicating authority has imposed a penalty of ₹ 4,00,000/- under Section 112 (a) (i) & (ii) of Customs Act, 1962. The undeclared goods have come to light after screening of the container by the Department. Taking these facts into consideration, the penalty can be reduced to ₹ 50,000/-. Appeal allowed in part.
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