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2019 (1) TMI 1321 - AT - CustomsMisdeclaration of imported goods - LPG Genset - case of Revenue is that the appellant had declared the consignment “LPG Generator” but in fact imported Gasolene (petrol) Driven Generator - Held that:- The learned Commissioner observed that even though there is no substantial violation of the Policy, however, the declaration furnished by the importer is not correct, therefore, the goods imported needs to be confiscated. Consequently, analyzing the gravity of offence, directed confiscation but imposed nominal fine and penalty under Sections 111(m) and 112(a) of the Customs Act, 1962 respectively - there are no justification advanced by the appellant to disturb the findings recorded by the learned Commissioner, which is based on evidence on record. Appeal dismissed - decided against appellant.
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