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2018 (1) TMI 1097 - AT - CustomsMis-declaration of goods - PP woven fabrics - confiscation - redemption fine - penalty - Held that: - appellant has filed the wrong declaration with regard to the export of goods mentioned in the bill of export inasmuch as against 16 rolls of PP woven fabrics, only 12 rolls of PP woven fabrics and 4 rolls of FIBC were actually loaded for export. Thus, it is the case of mis-declaration of the goods and accordingly, Section 113 of the Customs Act, 1962 is attracted for confiscation of goods and for imposition of redemption fine. Penalty u/s 11AC of the CEA 1944 - Held that: - the authorities below have not specifically brought out any evidence to show the mala fides of the appellant in defrauding the government revenue. Since wrong filing of declaration is due to the lapses of the concerned person and is not attributable to any suppression, fraud, collusion etc., penalty set aside. Penalty u/s 114 of the CA, 1962 - Held that: - the order imposing penalty on the appellants u/s 114 of the CA, 1962 cannot be interfered with at this juncture, for the reason that both the appellants have admitted that the declaration was incorrectly filed in comparison with the goods actually loaded into the vehicle for export - penalty justified. Appeal allowed in part.
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