TMI Blog2000 (9) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... -7-1998. The goods were imported from M/s. Gillette U.K. Ltd., Gillette Corner, Greatwest Road, Islewothj, TW 75, NP U.K. According to the party, they have placed for orders for various parts for machines installed at its Bhiwadi Plant on the Gillette U.K. The orders were placed between January, 1998 and March, 1998. The said goods were shipped from U.K. under Airway Bill dt. 22-7-1998 and were received in Delhi on 24-7-1998. Appellants were informed of the arrival of the said goods vide communication dated 24-7-1998 at their office at Connaught Place, New Delhi. The party has declared assessable value of such imported goods amounting to Rs. 5,50,089.24 on which Customs Duty was payable amounting to Rs. 2,62,358/-. The importer also request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued as to why the said declared goods valued at Rs. 5,50,089.24 and the excess goods valued at Rs. 7,77,985/- could not be confiscated under Sections 111 118 respectively of the Customs Act, 1962 and penalty should not be imported upon them under Section 112 of the Customs Act, 1962 for the contravention of the above-said provisions of the Customs Act. SCN was duly answered denying the charges. The adjudicating authority who adjudicated the proceedings on hearing the party did not accept the contention of the party on the point at issue and arrived to a conclusion that the goods are liable to confiscation observing that the Green channel facility was sought for the clearance of the goods thereby, seeking to negative the possibility o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem in India and inadvertently packed goods which were actually meant to supply to Gillette Egypt SAE and requested them to identify those items in their consignment and send same to Egypt. This letter along with the letter of the party was duly submitted to the Department informing them that certain goods which were meant for Egypt they were inadvertently packed along with their goods and requested to allow 100% examination of the goods to enable them to sort out the wrong supply, repackage same and send them to Egypt from the Airport itself. He submitted that the excess goods are in no way useful to the appellants and there was no intention in importing such goods nor intention to evade payment of duty. Imposition of penalty was also unwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of very general nature, it is not known what issues are required to be verified by him. The answer given by the Asstt. Commissioner is with reference to the name of the parts and not with reference to the parts specifications or drawing numbers. 9. I have carefully considered the matter. The Commissioner has proceeded to pass an order for confiscation of the goods mainly on the ground that had green channel facility been granted, the excess goods would have gone out of Customs purview without detection and would have resulted into evasion of Customs Duty. This inference itself is not sufficient to hold that the importer imported the excess goods with intent to evade duty. In my view it is not correct in ordering for confiscation with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be an after-thought. The Commissioner should have made a detailed enquiry by issuing notice to the supplier, if he was not conviced with the explanation offered by the party. This has not been done in this case. In the facts and circumstances of this case, there is no justification for ordering the confiscation particularly in respect of the declared goods. Accordingly portion of the order ordering for confiscation in respect of the declared goods valued at Rs. 5,50,089.24 is set aside. In respect of the excess goods valued at Rs. 7,77,985/-, since neither it was claimed nor was concerned with, the Department is at liberty to deal with as it deem fit in accordance with law. In the view, I have taken personal penalty of Rs. 1 lakh is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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