Home Case Index All Cases Customs Customs + AT Customs - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 862 - CESTAT MUMBAIValuation of imported goods - mixed items of Hair Accessories, Imitation Jewellery accessories etc. - excess weight in the imported consignment as against the declared weight in the Bills of Entry - wrong declaration made about the composition of the imported goods as MS (Mild Steel) - rejection of declared value - redetermination of transaction value - HELD THAT:- The overseas supplier M/s Landmark EXIM (HK) Co., Hong Kong vide letter dated 10.02.2012 has confirmed that due to oversight they had shipped more quantity of the subject goods to the appellant. On perusal of the case records, it is found that the appellant had no intention in wrong filing of the Bills of Entry and based on the available records, they had complied with the requirement of filing Bills of Entry for the imported consignment. However, since the provisions regarding particulars required for assessment has not been declared correctly as found out in the examination conducted by the Department, they have not complied with the Customs law in proper perspective and thus, Section 111 ibid is attracted for confiscation of goods and for imposition of redemption fine. Therefore, the order passed by the lower authority that the appellant is exposed to the penal consequences provided in the statute, is agreed upon. Considering the peculiar facts of the case that on the basis of wrong documents submitted by the overseas entity, the appellant had filed the Bills of Entry, the lenient approach can be adopted in reducing the quantum of redemption fine and penalty imposed on the appellant. Therefore, the impugned order is modified to, the extent of reducing the redemption fine to Rs. 04 lakhs and penalty to Rs. 01 lakh respectively. Appeal allowed in part.
|