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2018 (5) TMI 448 - AT - CustomsMisdeclaration of imported goods - Crude Palm Stearin (Non-edible industrial grade) - the department was of the view that the importer misdeclared the goods and the same are liable for confiscation under Section 111 (m) of the Customs Act, 1962 and also liable for penalties under Section 112 (a) of the Act - Held that: - All the documents such as purchase order etc. show that the goods for which the they had placed order was only Palm Stearin. On coming to know that the goods did not conform to the description in the documents, the appellant has requested for re-export of the goods. The goods imported were warehoused and to be cleared by following various procedures and therefore when the appellant came to know that the goods were not Palm Stearin, had opted for re-export of the goods. The redemption imposed for the purpose of re-export is hideously harsh and requires to be interfered. Redemption fine reduced from ₹ 25,00,000/- to ₹ 5,00,000/- - the penalty imposed of ₹ 5 lakhs is also on the higher side and is reduced from ₹ 5,00,000/- to ₹ 1,00,000/-. Appeal allowed in part.
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