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TMI Blog2006 (7) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... nd tables totally valued at Rs. 43,12,650/- as per the Panchanama. No incriminating documents were found at the residence of the Director. Enquiries were made and consequent to that goods valued at Rs. 10,50,000/- and Rs. 2,52,000/- were released unconditionally by the Asstt. Commissioner (Preventive) vide letter dated 30-12-98. Out of the seized goods, goods valued at Rs. 9,57,650/- and Rs. 2,00,000/- were again released by another letter after almost of 3 months of the first release. A Show Cause Notice was, there after, issued on 19-3-99 to the Appellant to show cause as to why : (i) seized goods i.e. 5 nos. amusement games and tables machines plus 20 nos. amusement games machines and tables should not be confiscated u/s. 111 (d) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, the entire amount of penalty and redemption fine. 3. The Appellants contested the notice. The Commissioner (Preventive) vide order dated 2-11-99 concluded and ordered. (a) confiscation of seized goods u/s. 111(d), 111(m), 111(o) of the Customs Act, 1962 and offered the Appellant to redeem the sale of Rs. 1.5 lakhs plus Rs. 7.5 lakhs; (b) ordered for payment of differential duty amounts of Rs. 2,81,837/- along with interest; and (c) imposed a penalty of Rs.7.5 lakhs u/s. 112(a) & (b) of the Customs Act, 1962. Hence this appeal. 4. Besides M/s. Galaxy Funworld Pvt. Ltd., other appeals filed herein are on behalf of M/s. J.K. International, M/s. Billiards Tulsa Inc., USA, Shri Mukesh J Shah and Shri Jeetendra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kesh H Shah, the value was declared as US $ 1095.00. Shri Jeetendra H. Shah accepted the undervaluation as ascertained and worked out by Customs Department, which was based en the values arrived at in Order-in-Original No. CAO/No.113/98/CAC/CC/MGV dated 12-6-98 passed by the then Commissioner of Customs (Import), Mumbai, which has been accepted by the noticees. The total differential customs duty payable for above two import consignments worked out to be Rs. 2,81,837/-. Shri Jeetendra H. Shah accepted the above duty liability and voluntarily deposited a cheque for Rs. 2,79,057/- on 6-10-98 towards differential duty of Rs. 2,81,837/-. The Customs duty of Rs. 2,79,057/- was paid on behalf of M/s. Galaxy Funworld Pvt. Ltd. The deposit of Rs. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tables imported vide Bill of Entry No. 571 dated 1-10-97 and 5219 dated, 1-4-98. I find that since there is mis-declaration of value extended period under Section 28(1) of the Customs Act, 1962, has been rightly invoked. In this context following case laws are worth mentioning regarding confiscation of goods which were mis-declared and such goods can be confiscated even after assessment order has been passed and case laws mentioned by Kantawala & Co. are irrelevant to the facts of the case." (c) "The Tribunal in case of Associated Industries v. Collector of Customs - 1990 (46) E.L.T. 124 (Trib) held that in cases of misdeclaration in documents submitted for clearance of goods for defrauding the Government Revenue confiscation of good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1(m) which were imported under ATA Carnet. However, it is found the letter of Dy. Secretary Ministry of Finance permits the sale of the subject goods, this permission was required to be examined by the Commissioner. On directions of this Bench, to produce copy of letter dated 31-8-98 of M/s. Billiards Tulsa pursuant to which the Dy. Secretary Ministry of Finance permitting the sale of goods the said letter could not be produced by both sides. This correspondence exchanged & permission granted by the Ministry are relevant documents which go to the core of liability to confiscation and need to be considered. Commissioner has to consider them and then redetermine the issues. Whether ATA Carnet imports fell foul of import regulation or not is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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