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2020 (3) TMI 767 - AT - CustomsMis-declaration of imported goods - Zinc Dross Scrub - goods were found in excess quantity, that is against the declared quantity 19.33 Metric tones, physically it was found as 22.32 Metric tones - Confiscation - redemption fine - penalty - HELD THAT:- There is no dispute on the facts on the present case that the imports of the appellant were found in excess, as per the quantity mentioned in import documents. There is nothing on record to establish that the appellant has mala fide to import excess quantity. However, there is no dispute that the excess quantity were imported therefore, the same is liable for confiscation but found without any mala fide intention. The duty attributed to the excess quantity goods is ₹ 1,24,350. As against the duty liability of excess found goods, the redemption fine and penalty was very exaggerated which needs to be reduced. The redemption fine of ₹ 1 Lakh is reduced to ₹ 10,000 and penalty is reduced to ₹ 3,000 - Appeal allowed in part.
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