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2016 (9) TMI 1167 - AT - CustomsMis-declaration of goods in the shipping bills - confiscation of export goods under section 113 of the Customs act, 1962 - option to pay redemption fine of ₹ 20 lakh under section 125 of the Customs Act, 1962 - imposition of penalty of ₹ 10 lakh under section 114 (ii) of Customs act 1962 - Duty drawback at ICD - export of man-made fiber jeans - detention of goods - provisional release of goods on execution of bank guarantee - whether the mistake committed is bonafide and no mens-rea involved? - Held that: - the mis-declaration of the details of the goods made in the shipping bills was not intentional and it has arisen in due to a bona fide mistake. This view is further strengthened by the fact that the appellant himself has informed the customs authorities about the mistake even before the consignment was taken up for examination. The Commissioner in the impugned order has fairly recorded that the mistake could not have gone unnoticed. - there is absolutely no malafide. Confiscation and penalty imposed on the ground that the party failed to file an amendment to the shipping bill as required under law even after they realized that they had filed wrong particulars. Similar issue decided in the case CCE, Calcutta - II vs. India Aluminium Co. Ltd [2010 (9) TMI 275 - SUPREME COURT OF INDIA] - the steps by way of penal action not warranted - confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
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