TMI Blog2012 (11) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. The mis-declaration of the goods, if at all is only a technical lapse on the part of the importer, who without even knowing about such interchange has declared the goods as per the orders placed by him - He cannot be held guilty of any mala fide mis-declaration so as to attract confiscation or penalty - C/309/2007 - C/441/2011(PB) - Dated:- 4-10-2011 - Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. REPRESENTED BY : Ms. Sukriti Das, Advocate, for the Appellant. Shri K.K. Jaiswal, SDR, for the Respondent [Order per : Archana Wadhwa, Member (J)]. After hearing both sides, we find that the appellant filed a bill of entry dated 8-8-2006 for clearance of the imported goods declared as Old Used Electrical Transformer w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir supplier M/s. Henrich Brunbjerg APS, Denmark. The container shipped by the supplier arrived at Nhava Sheva Port and a bill of entry dated 28-6-2006 was filed by them. However, the goods were found to be old and used electrical transformer. They reported the matter to their supplier and on rechecking, they informed the possibility of cargo interchanged by mistake between the containers of M/s. Aniketa Krishna International, Jaipur i.e. the appellant. It is further disclosed in the said letter that as per the supplier five containers were loaded in the ship from the same place and at same time. Four containers belonged to M/s. Aniketa Krishna International and one to them. It seems that the container numbers were interchanged by mistake. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o confiscate the goods and to impose penalty upon them. Tribunal in the case of Guru Ispat Ltd. v. C.C. (Port) Calcutta reported in 2003 (151) E.L.T. 384 (Tri.-Kolkata) has held that when there is a wrong shipment by foreign supplier, it cannot reflect upon any mala fide on the part of the importers. The said decision of the Tribunal stands confirmed by the Hon ble Supreme Court, when the appeal filed by the revenue was dismissed as reported in 2005 (157) E.L.T. A87 (S.C.). Further, the Tribunal in the case of West Coast Papers Mills Ltd. v. C.C., Chennai reported as 2001 (130) E.L.T. 259 (Tri.-Chennai) held that letter of supplier indicating possible mistake in sending goods to India shows bona fides of importer and as such confiscation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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