TMI Blog1993 (3) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... same on payment of fine of Rs. 15,000/- and also imposing a personal penalty of Rs. 5,000/- under Section 112 of the Customs Act on the appellants. 2. The appellants imported the aforesaid consignment and filed the Bill of Entry on 25-5-1987 declaring the invoice value of the cosignment at 5.25 US Dollars per kg. As per the department, the consignment was got examined by the experts and it was reported that there was an excess of 58.6 kgs and shortage of 12.8 kgs and the value of the consignment as put was excessive and it could be only US $ 3.00 per kg. A Show Cause Notice was accordingly issued and adjudication was conducted and the impugned order was passed, which was confirmed by the Collector (Appeals). 3. Shri G.K. Rana, the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the goods, they are interested in clearing the goods for home consumption. 4. Shri K.M. Mondal, the Ld. SDR, however, has submitted that the confiscation of the goods as misdeclared was not only on the ground of over-valuation but was also on account of excess found to the extent of 58.600 kgs and shortage noticed to the extend of 12.800 kgs. He has submitted that the goods were received as early as on 15-5-1987 and the Bill of Entry, after being presented, was forwarded to the Jewellery section. In his submission, it was very probable that at that particular time, the officer in-charge might have expressed the need to get the consignment examined by the jewellery experts for valuation and hence the Bill of Entry was kept aside with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the revised invoice is despatched on 30-5-1987. The revised invoice however bears the same date as the original invoice i.e. 15-4-1987. A letter dated 12-6-1987, addressed to the Assistant Collector, Jewellery Section, seeking amendment in the Bill of Entry, in relation to the valuation, though does not bear any endorsement as to its due receipt, on the reverse of the Bill of Entry, there is one endorsement referring the said letter, but that is scored off, however yet another endorsement dated 25-6-1987, has also a reference to the said letter, and as such there could be no doubt about receipt of the said letter by the appraising authorities. The endorsement on the Bill of Entry shows that the samples were drawn on 18-6-1987 and the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. SDR, as an abnormal one by posing a question as to what motivated the suppliers after a lapse of about one month, to realise that wrong consignment and inferior quality of goods were sent. The only inference, according to the ld. SDR, could be that the appellants having smelt the probable detection of the facts, must have persuaded the suppliers to initially send a telegram and then the revised invoice. The date of revised invoice also, as pleaded by the ld. SDR, has an important bearing on this suspicion. This reasoning does appear rational, but that leads only to the extent of raising a suspicion, and suspicion, however strong, cannot be taken as a proof, much less a conclusive proof. 8. The evidence on record clearly indicates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract the provision of Section 111(m) of the Customs Act. The order of confiscation on that count therefore has to be upheld. 11. The authorities below have, while ordering confiscation, permitted the appellants to re-export the goods, as was alternatively pleaded by them. The appellants now plead that they are interested in clearing the goods for home consumption. With the allegation of over-valuation as a ground of misdeclaration having not been sustained, there appears no reason not to permit the appellants to clear the consignment for home consumption. The said prayer is therefore granted. 12. In the result, the appeal is partly allowed, and while the allegation of over-valuation is not sustained, the order of confiscation vide Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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