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2018 (6) TMI 1444 - AT - CustomsConfication - Misdeclaration of imported goods - The description in Bill of Entry and invoice was of Hot rolled stainless steel Plate/ Sheet cutting grade 304 stock lot and chapter heading was shown as 72192390, whereas goods were found to be 24.975 Mts and were cold rolled steel sheets/ plate cuttings - Held that:- The description of the goods and weight were not found as per the invoice enclosed and Bill of Entry filed by the Appellant. In such circumstances the goods has been confiscated on ground of misdeclaration - confiscation upheld. Redemption fine - penalty - Held that:- Looking to the fact that it is nowhere appearing from the case records and the adjudication order that the Appellant has committed deliberate act of misdeclaration, the quantum of redemption fine and penalty reduced. Appeal allowed in part.
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