TMI Blog2010 (7) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee - C/411/2009-MUM - A/343/2010-WZB/C-IV/SMB - Dated:- 19-7-2010 - Shri Ashok Jindal, J. REPRESENTED BY : Shri J.S. Sanghvi, Consultant, for the Appellant. Shri S.M. Vaidya, JDR, for the Respondent. [Order]. - This appeal is filed against the order of imposing redemption fine and penalty on the appellant. 2. The facts of the case are that the appellant had imported a consignment of assorted Cut and Polished Diamonds and sought clearance on the same under Bill of Entry through their CHA. In the Bill of Entry the weight of the said consignment was declared as 1946.550 CTS and the value (C.I.F) as US $ 5,81,483.60 equivalent to Rs. 2,54,39,908/-. The assessable value of the said consignment was declared in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar case the Tribunal has held that it is true that there has been a misdeclaration, viz. that what was contained in the invoice is different from what is the weight of the goods imported. The splitting up of the goods into two packets was done by the supplier with whom the importer did not have any contract but only the seller had contract with the supplier. The bank of the supplier clinches the issue that there has been a mistake committed at the port of shipment. for which there is no evidence to implicate the importer. The penalty and the confiscation was set aside. He further relied on Northern Plastic Ltd. v. Commissioner of Customs and Central Excise - 1998 (101) E.L.T. 549 (S.C.) wherein the Hon ble apex court has observed that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On careful consideration of the submissions made by both sides, I find that it is a case of misdeclaration in the Bill of Entry of weight and value of the goods as found at the time of physical examination of the goods. The Bill of Entry has been filed on the basis of the invoice and packing list which clearly mentioned that there are 19 packets in the box and it is only physical examination it was found 18 packets which was not in the knowledge of the importer or the CHA. Moreover, this fact has been confirmed by the supplier. The supplier has also issued a letter admitting that due to mistake of their staff, one packet has been left with them. In this case there is no duty involved as the diamonds arc freely importable. The allegation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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