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2018 (6) TMI 262 - AT - CustomsMis-declaration of goods - Confiscation - redemption fine - penalties - Import of second-hand solder based inspection machine - appellant failed to declare the said second-hand solder based inspection machine and did not present proper procurement certificate for the clearance of goods - benefit of N/N. 52/2003 allowed holding that subsequently the appellant produced procurement certificate, etc. - Held that:- It is an admitted fact that in the bill of entry which was presented there was no mention of the imported machinery "3D Solder Paste Inspection Machine". Even assuming that it is for an EOU, and there was change in transport mode still fact of non-declaration of the machinery in the bill of entry remains and in view of this I find that there is contravention/violation of provisions of Section 111(1) and (m) of the Customs Act, 1962 and the said machinery is liable for confiscation - Confiscation upheld. Redemption fine - penalties - Held that:- Considering the value of the machine which was imported but not declared the redemption fine seems to be reasonable and does not require any interference - Since the confiscation of the machinery is upheld and the redemption fine in lieu of confiscation is also upheld the consequent penalty on the appellant also needs to be upheld. Appeal dismissed - decided against appellant.
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