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2022 (12) TMI 151 - AT - CustomsLevy of redemption fine and penalty - misdeclaration of quantity and value of imported Polished Granite Slabs - appellant have declared 465.000sqm as against the actual quantity of 520.752sqm - HELD THAT:- As per Public Notice No. 17/2010 dated 29.06.2010, it is absolutely clear that even if variation is up to 5% or more than 5%, value of the excess weight has to be added in the bills of entry and duty shall be recovered. In case of variation is above 5% not only value shall be added but the same will be adjudicated with redemption fine and penalty. Therefore, both the impugned orders were passed in accordance with the Public Notice 17/2010 dated 29.06.2010. The judgments relied upon by the appellant in GE INDIA INDUSTRIAL PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [2009 (9) TMI 808 - CESTAT CHENNAI] and GM EXPORTS VERSUS COMMR. OF CUSTOMS, BANGALORE [2008 (2) TMI 691 - CESTAT, BANGALORE] are on different facts therefore same are not applicable in the present case. There are no infirmity in the impugned orders hence the same are upheld and appeals are dismissed.
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