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2014 (12) TMI 1119 - CESTAT NEW DELHIImposition of redemption fine and penalty - contravention of Section 75 of the Customs Act, 1962 - Drawback claim - Misdeclaration of goods - Commissioner reduced redemption fine - Held that:- Two antiques valued at ₹ 883 were concealed under 673 old and used furniture attempted to be exported claiming drawback. Customs found that such antiques were prohibited goods and liable to confiscation. Ld. Commissioner (Appeals) held that such a low value goods were not conceivable to be concealed for which conclusion of ld. adjudicating authority was wrong. Accordingly, he held that confiscation of 673 items of furniture was unwarranted. His finding is totally contradictory when he holds that under Section 103(f) of the Customs Act, 1962 old and used furniture were not eligible to draw back claim for which those were liable to confiscation. It is strange that how the ld. Commissioner (Appeals) came to a conclusion that the small value goods does not cause prejudice to the interests of justice when those prohibited goods were attempted to be exported. Once there was mis-declaration of description of goods, that calls for confiscation. Therefore, ld. Commissioner’s finding is erroneous in so far as non-concealment of the antique is concerned. The materials on record suggest that the antiques were two pillars with engraved architecture therein and the 673 furnitures were old and used. It is surprising how ld. Commissioner reduced the redemption fine from ₹ 12 lakhs to ₹ 5 lakhs when there was a deliberate mis-declaration of the goods in the shipping bills - Redemption fine and penalty upheld - Decided against assessee.
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