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2019 (1) TMI 781 - AT - CustomsMisdeclaration of goods - clearance of “CR Engine with spares and accessories” - bonafide error or not - EPCG Scheme - Customs Notification No 103/2009 - container was found to be stuffed with 15 drums containing chemicals like “Cetane, U-18, U-25, T-25, 80-Octane and Octane.” Though these chemicals were reflected in the Invoice No 1399159 dated 16.11.2010, the appellants declared them as parts and accessories of machine instead of showing them separately - Held that:- While filing the checklist the all the items covered by the said invoice number were put together und one description “CFR Engine with Spares and Accessories” an benefit of exemption in terms of EPCG License claimed in respect of entire goods covered by the said invoice. The said check list has been generated on 21.01.2011 and the benefit of exemption claimed in respect of all the goods covered by the said invoice - we do not find that the error/ mistake leading to misdeclaration of the goods was an “bonafide error”. Nothing has been brought on record to show the bonafides. The error committed by the appellant was not a bonafide error, it was a clear cut case of misdeclaration of goods to clear the goods without payment of duty under exemption - goods valued around ₹ 56 Lakhs have been held liable for confiscation under Section 111 (m) of Customs Act, 1962 and allowed to be redeemed on payment of redemption fine of ₹ 1,00,000/- which is very reasonable - a penalty of ₹ 50,000/- under Section 112(a) is also reasonable and justified. Appeal dismissed - decided against appellant.
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