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2018 (7) TMI 1606 - AT - CustomsFailure to file the required Bill of Entry - appellant, a declared consignee for the goods - Mr. R.K. Nayyar, a friend of the appellant, had placed an order with M/s. A.K. International Trading Co. Ltd., Zhejiang, China in the name of the appellant. Mr. R.K. Nayyar had then requested the appellant to clear the goods and it was then that the appellant came to know of the order placed by Mr. Nayyar - Confiscation - penalty. Held that:- The Commissioner failed to appreciate that in the access of any Bill of Entry which is yet to be filed by the assessee/consignee, there can be no scope for alleged evasion of anti dumping or basic customs duty. No statement or other evidence has been put forth to establish such intent or evasion of duty either. The appellant being no more than a declared consignee in the subject consignment, has also not remitted any payment against the said goods and exercised no rights of ownership thereon either. Section 30(3) of the Act provides that “If the proper officer is satisfied that the import manifest or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented” - It is unfathomable that the desire to ensure that the shipping documents were consistent with each other and fully reconciled with the shipping goods, could be attributed to a fraudulent intention. Such implication makes 30 (3) of the Act totally redundant. In the event of the amendment being proper, there can be no basis for imposing fine or penalty in terms of Section 111(f), 111(g) or 112 (a) of the Customs Act, 1962. In the absence of finding of a fraudulent intention and the need for adjudication of the application for amendment, the action of the lower authorities in proceeding to confiscate the goods, impose fine and penalty was not warranted - appeal allowed - decided in favor of appellant.
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