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2017 (9) TMI 1506 - AT - CustomsMisdeclaration of imported goods - The examination revealed that the imported consignment consisted Zinc Scrap and there was no Aluminium Scrap in the consignment imported - confiscation - redemption fine - penalty - Held that: - the appellant filed Bill of Entry on the basis of documents available with them such as contract, invoice, Bill of Lading and Pre-shipment inspection certificate and description of the goods in all the said document was Aluminium Scrap therefore, the appellant did not have any mala-fide intention to mis-declare the goods - penalty set aside. The goods have contravened the provisions of Clause (m) and Clause (l) of Section 111 of Customs Act, 1962 - redemption fine reduced from ₹ 5 lacs to ₹ 50,000/- - appeal allowed - decided partly in favor of appellant.
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