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2015 (6) TMI 948 - AT - CustomsConfiscation of goods - import of memory cards - The goods were seized on the belief that they were smuggled into India and the quantity and value of the goods was mis-declared - Violation u/s 111 - Held that:- The present goods are commercial in quantity therefore they have to be classified under the appropriate heading which appears to be heading 8523 in the present case. In this view of the matter, I fail to see how the provisions of Foreign Trade (Development and Regulation) Act, 1992 are violated. The Counsel has shown a copy of the IEC Code which is issued on 3.6.2009 i.e. before the date of show cause notice which was issued on 10.12.2009. The IEC code is also authenticated by Superintendent Customs Ahmedabad. Revenue did not challenge the authenticity of this certificate. Neither have they done so at the time of hearing. It is also not shown that goods in commercial quantity cannot be imported by post parcel It is true that goods imported under an import license do not fall Chapter Heading 98.04. However, in this case the Counsel has rightly taken the stand that they are not importing goods under a license nor have they imported goods for personal use. Therefore, the goods not being covered under Chapter Heading 98.04, there is no violation on their part. Therefore there appears to be no contravention of any law and violation of Section 111(d). As regards the alleged violation of Section 111(m) of the Customs Act, I find that the Commissioner in his order has clearly stated that the show cause notice has not brought out any discrepancy in the declared quantity of the goods. - Neither from the records it is evident that there was any misdeclaration of value or in respect of any other entry made under the Customs Act. As the Ld. Advocate has pointed out, in terms of Section 82 of the Customs Act, which applies to import by post, the label or declaration accompanying the goods shall be deemed to be an entry for import or export. In the present case no discrepancy has been pointed out in the labels accompanying the goods. Therefore there is no violation of Section 111(m). - Decided in favour of assessee.
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