Home Case Index All Cases Customs Customs + AT Customs - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 601 - CESTAT BANGALOREConfiscation of goods - Import of Malaysian Round Logs - Mis declaration of quantity of goods - Valuation of goods - Imposition of redemption fine - Demand of differential duty - Held that:- Revenue has failed to prove that the respondent has paid any amount over and above the transaction value. Therefore, although there is an excess quantity of the goods but transaction value is not affected, therefore that transaction value is accepted. Accordingly question of demand of differential duty does not arise. Further, we find that as quantity of goods have been misdeclared by the respondents, therefore goods are liable for confiscation. As in the impugned order the learned Commissioner did not confiscate the goods, we hold that goods are liable for confiscation. Therefore, the impugned goods are confiscated. As goods are not prohibited goods, therefore, they are allowed to be redeemed on payment of redemption fine. As the goods have been cleared after adjudication, therefore we direct the respondent to pay the redemption fine - Decided in favour of Revenue.
|