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2018 (10) TMI 109 - AT - CustomsMisdeclaration of imported goods - import on High Sea Sales basis - it was found that the consignment contained seconds/defective/CRGO sheets/strips - enhancement of value - confiscation - penalty - Held that:- The appellant had admittedly imported the goods on High Sea Sale basis and has filed a declaration based upon the documents issued by the foreign supplier. It is the appellant only, who made a request for first check as also for mutilation of the goods. Said request of the assessee stand accepted by the Revenue and the goods were allowed to be cleared only after mutilation. In such a scenario, the enhancement of the value, confiscation of the goods and imposition of penalties are not justified. The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to show that the goods were actually usable as steel sheets/strips. There is no justification for enhancing the value of the goods or to confiscate the same or to impose penalties upon the appellants - appeal allowed - decided in favor of appellant.
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