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2017 (1) TMI 1067 - AT - CustomsAmendment of IGM - misdeclaration - whether pursuant to filing of IGM on 12.11.2015 stating description of Cargo as STC Aluminium scrap Tread as ISRI packing loose/Briquetted net weight 22.096 MT with Ankit Metals as consignee under bill of lading dated 10.11.2015, whether subsequent request by the Trans Asian Shipping Services Pvt. Ltd. dated 28.12.2015 for amendment in the IGM in respect of material description from "Aluminium Scrap Tread 22.096 MT" to "Aluminium scrap Tread 7.552 MT & Copper Berry/Clove.14.544 MT" on the basis of NOC letter dated 10.12.2015 of M/s Ankit Metals was rightly turned down by the Assistant Commissioner Customs, ICD Loni vide letter dated 12.01.2016 on the ground that there was some alert against the aforementioned IGM? Held that: - I am satisfied that there cannot be a mistake and/or same mistake in a series of documents in the course of import/export trade. Further, it is evident from the facts and circumstances that the shipping line first issues a draft set of bill of lading which is sent to shipper for approval and only after the approval, the shipping line issues the final bill of lading. Thus, under the facts and circumstances, I find that it is a case of mis-declaration, made out on the part of the appellant-assessee with intention to evade Customs duty. Confiscation - Imposition of redemption fine and penalty - Held that: - I find that the differential duty involved is only ₹ 1,02,353/- as compared to the bill of entry filed by the appellant. In this view of the matter, the penalty imposed is reduced to ₹ 1,02,353/- under Section 112(a) and the penalty under Section 114AA is reduced ₹ 2 Iacs. Further, redemption fine is reduced ₹ 2 lacs - confiscated goods allowed to be released on payment of fine and penalty. Appeal disposed off - decided partly in favor of appellant.
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