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2015 (12) TMI 168 - CESTAT NEW DELHI

2015 (12) TMI 168 - CESTAT NEW DELHI - TMI - Confiscation of goods - misdeclaration of the quantity and value of goods meant for export - neither such quantities were available in the exporting consignments nor the values declared were correct - Held that:- there was violation of provision of section 113(i) and 113(ii) of Customs Act, 1962 since there was a misdeclaration of the quantity and value of the goods with material departure to the particulars relating to quantity and value of the goods .....

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edemption fine is also warranted under law. But learned Commissioner did not record his finding on redemption fine. Therefore it is desirable to work out the same in the interest of justice. - Matter remnanded back - Decided in favour of Revenue. - Appeal No. C/161/2010 (SM) & Appeal No. C/173/2010 (SM) - Final Order No. 50789-50790/2015 - Dated:- 20-3-2015 - Shri D.N. Panda, Judicial Member For the Petitioner : Ms. Reena Khare, Advocate For the Respondent : Shri V.P. Batra, DR ORDER PER D.N. Pa .....

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eclared were correct. 2. Upon detection by customs as above, immediately on 6.1.2010, exporters filed revised Shipping Bill declaring lower quantities of the above goods covered by the above said Shipping Bills. The revision revealed that there was excess declaration of 188 pieces in Shipping Bill No. 2104684 and 124 pieces in Shipping Bill No. 2104852 originally filed. Customs noticed that there was resultant misdeclaration of the quantity and value of goods meant for export. The higher value d .....

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herefore no mis-construction is possible to hold since appellant had not misdeclared the quantity as well as export value of goods nor the appellant contravened the law. The invoice and packing list were revised, when the mistake came to its notice. On such premise, appellants prayer was that drawback being allowed on the basis of Shipping Bill but not on invoice value, the appellant having declared proper value in the Shipping Bills, it is neither liable to redemption fine nor penalty. Therefo .....

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k at the cost of the exchequer. When entries in invoice and packing list details were wrong, that brought out the case of misdeclaration. No prudent exporter shall export higher quantity than the real exportable quantity when he was not paid for such higher quantity. Lower quantity was evidently exportable as per revised invoice as well as packing list filed subsequent to check by customs. Therefore deliberate misdeclaration made by appellant invited provision of section 113(i) and section 113(i .....

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ipping Bills filed on 5.1.2010. So also packing list declared higher quantity. Only upon detection by customs appellant came forward to file revised invoice and packing list declaring lower quantity meant for export in terms of both the Shipping Bills. Misdelcaration of the quantity gave raise to mis-declaration of the value of the export. 7. No doubt, export is not liable to duty but misdeclration of the higher value to claim higher drawback is breach of law. Misdeclaration of the higher value .....

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