TMI Blog2013 (1) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... al course be invoked only in cases involving mis-declaration for evasion of customs duty or contravention of import policy. If such issues are not made out, the mis-declaration was of a trivial nature. Confiscation of the goods not maintainable. Consequently penalty imposed also is not maintainable - In favour of assessee - C/122/2008 - C/A/228/2012-Cus.(PB) - Dated:- 1-8-2012 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Ms. Reena Khair, Advocate, for the Appellant. Shri K.K. Jaiswal, AR, for the Respondent. [Order per : Mathew John, Member (T)]. The appellant is a manufacturer of paper and they imported waste paper as a raw material. On 30-7-2007 they filed Bill of Entry No. 203126 at CGS-Star Track Ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 214 03 -20 6.200 17.270 8. APMU 8072134 29 8 255 03 -94 6.490 19.880 9. AMFU 8473425 32 11 59 03 -39 10.099 16.411 10. MAEU 8334866 30 8 201 03.5 -41 6.183 15.557 11. MSKU 8336928 33 8 119 4 -42.5 6.440 17.520 12. GLDU 0729858 32 8 157 03 -20 6.978 16.130 TOTAL 367 113 1820 03 -94 96.255 180.543 The core of a few reels were found to be deshaped/damaged but not having any impact on the pap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise, Range Supdt. The Counsel relies on a few decision of the Supreme Court holding that where the importer offers for mutilation of goods and such offer was declined by the department confiscation and penalty was not warranted. The following decisions were quoted :- (1) CC v. Swastika Woollen Industries - 1990 (47) E.L.T. 216 (2) CC v. Pudumjee Agro Industries Ltd. - 2003 (162) E.L.T. 1132. (3) CC v. Khatima Fibres Ltd. - 2006 (194) E.L.T. 225. 5. Opposing the plea of counsel, ld. AR for Revenue submits that the way the paper rolls were packed in the containers in systematic manner in 12 containers to hide good quality paper behind bales of waste paper clearly demonstrate the intention to mis-declare. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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