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2019 (7) TMI 912 - AT - CustomsConfiscation - Drill Bits - classification and valuation - non-declared goods - HELD THAT:- The goods, admittedly, were not declared as such but subsequently found to be usable and serviceable. It is seen from the orders of the lower authorities that, despite the quantities being in excess of declaration and the appellant herein having been placed on notice about its capability of being used, no steps were taken by the importer to seek a technical or expert opinion. In these circumstances, examination report to the effect that the undeclared drill bits were new and serviceable must be accepted - There is no evidence on record to show that the drill bits, weighing 1107 kgs and assessed as such, would not have been used for that purpose. Accordingly, the classification ordered by the lower authorities cannot be faulted. Confiscation - redemption fine - penalty - HELD THAT:- There is no doubt that the goods that were imported were also drill bits but described as scrap. There is also no evidence that the ‘drill bits’ were sold or disposed off as ‘drill bits’. From the unescapable fact that the undeclared ‘drill bits’ constituted just a mere 5% of the total consignment, it would appear that there has been no deliberate attempt to mis-declare on the part of the importer - the confiscation of the goods under section 112(m) of Customs Act, 1962 and the imposition of redemption fine, along with penalties, does not appear to be sustainable in law. Appeal allowed in part.
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