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2023 (8) TMI 1000 - AT - CustomsConfiscation - redemption fine - penalty - mis-declaration of quantity of goods - total weight of cargo was found to be 53820 Kgs as against declared weight of 51716 Kgs - quantity of 2104 Kgs has been found in excess over and above declared quantity which is excess by 4.1 % of the declared quantity - HELD THAT:- In the present case the appellant have billed the goods as per the standard theoretical weight basis as per the size of the plates. There is no difference in the number of plates, it is obvious that when the weight is calculated as per the size of plate on the theoretical basis, there has to be difference in the weight calculated and shown in the invoice and the actual weight. It is also fact that the appellant had paid the invoice value on the basis of the weight declared in the invoice irrespective that the actual weight is slightly more than the declared weight. The appellant have also discharged the custom duty on the differential weight of the goods. In this fact, there are no mis-declaration on the part of the appellant as there is no dispute that the weight in the invoice was mentioned as per the theoretical weight basis by taking a standard weight for particular size of the plate. Therefore, it cannot be said that the appellant have made any mis –declaration of either weight or value - both the lower authorities not agreed upon in as much as the redemption fine and penalty were imposed. Appeal allowed.
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