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2018 (1) TMI 1098 - AT - CustomsMis-declaration of imported goods - fire crackers - restricted item - Absolute confiscation - penalty - Held that: - The fact is not under dispute that the imported goods, in this case, were not only mis-declared but also under-valued by the importer Shri Roshan Singh, Proprietor of M/s. Roshan Singh and Company. Since the import of fire crackers is restricted in terms of the EXIM Policy, confiscation of the same by the Department under Section 111 of the Customs Act is proper and justified. However, since the goods were absolutely confiscated and were not released to the appellant Shri Roshan Singh, Proprietor of M/s. Roshan Singh and Co. for his use or sale in the market and the value of the offending goods, penalties imposed u/s 112 (a) and 114 AA can be reduced in the interest of justice - quantum of penalty reduced. Penalty on Shri Narinder Kumar - Held that: - it is a fact on record that he is not the importer of the subject goods and did not file any Bill of Entry or made any declaration or statement before the authorities, regarding the importation of such goods. Therefore, penalty u/s 114 AA of the Act cannot be levied against him - However, considering the fact that he abetted the importation of the prohibited goods, resulting in their confiscation u/s 111 of the Act, imposition of penalty u/s 112 (a) of the Act is justified - quantum of penalty reduced. Appeal allowed in part.
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