TMI Blog2002 (1) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 22-11-1994 respectively and claimed clearance under advance licence Nos. 1524017, dated 1-11-1993 and 2322325, dated 10-1-1994 respectively. The description of the goods allowed under the first licence was chrome paper (soft cup, wrapper/labels) and the description of the goods allowed under the second licence was uncoated board of 200 gsm or paper up to 100 gsm . The first consignment was tested and found to be uncoated paper sheet made of chemical pulp and was allowed clearance. Thereafter it appeared to the department that the imported goods did not conform to the description given in the licences and the goods imported under bill of entry No. 8000, dated 16-9-1994 were again tested on 15-5-1995 and found to be coated paper wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F). (ii) Why the classification of the goods should not be amended to Tariff Headings 4809.20 and 4816.20. (iii) Why the duty amounting to Rs. 11,27,919/- should not be recovered under Proviso to Section 28(1) of Customs Act, 1962 on loaded value as per details indicated in Annexure A after denying the benefit of DEEC book and advance licence from M/s. Shyam Traders, M/s. Sinar Mas Pulp Paper (India) Ltd., M/s. Utility Forms Pvt. Ltd., and Shri Ashok Gupta. (iv) Why the goods of worth Rs. 5,20,000 (MV) seized from M/s. Utility Forms Pvt. Ltd., which were imported by M/s. Shyam Traders, vide bill of entry No. 8000, dated 16-9-1994 and bill of entry No. 8123, dated 22-11-1994 should not be confiscated under Sections 111(d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for M/s. Shyam Traders and Shri Ashok Gupta, A. Sherazi, learned Counsel for M/s. Utility Forms Pvt. Ltd., Shri Viraj Gupta, learned DR for the Revenue and perused the records. 5. The importers do not contest the finding that the goods imported under the relevant bills of entry are carbonless paper and we also note that this has been admitted by Shri Ashok Gupta, partner of the importer firm. However, they submit that the advance licence No. 2322325 covers import of paper up to 100 gsm and since the goods in dispute are undisputedly below 100 gsm and since the above mentioned licence was sufficient to cover import of both consignments for the purpose of value, the goods have been imported in terms of the licence and as the importers ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 204/92, dated 19-5-1992 is not available to the importers. 8. Coming to the charge of mis-declaration of value, we find that the goods have been invoiced @ US $ 700 M.T. whereas not only did the annexure attached to the proforma invoice clearly show higher prices but there is also evidence on record to show that balance money was transferred from the importer to the supplier in Indonesia through Shri Vijay Gupta. The contention of the importer that the telegraphic transfer of money made through Shri Vijay Gupta was not for the higher value of the goods but as a form of guarantee is also not acceptable as the correspondence on record clearly shows that the amount paid by Shri Vijay Gupta is not towards the guarantee but balance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that M/s. Utility Forms Pvt. Ltd. was bona fide purchaser for value, since the liability to confiscation is directly related only to the offending goods. However, we reduce the redemption fine to Rs. 50,000/-. We set aside the penalty imposed upon M/s. Utility Forms Pvt. Ltd., as their explanation that they did not object to the wrong description of carbonless paper as printing paper in bills and challans, which has been relied upon to hold that M/s. Utility Forms Pvt. Ltd. was a party to misdeclaration of the description because they had been purchasing duty paid carbonless paper not only from M/s. Shyam Traders but also from other manufacturers in India, which had been supplied to them under the description of Coated Paper or S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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