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TMI Blog2015 (3) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... tablished case on record that 144 items entered into India which were declared in the bill of exchange as plastic toys. While majority of the goods were different items, the balance were toys. Out of the total of 144 items in the consignment, 104 items were maps and clocks, 31 items were toys, 7 items were photo frames and 2 item were vacuum flasks. This makes clear that other goods were concealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration of description became patent upon detection by Customs. It was misdeclaration when there was concealment of other goods by plastic toys. Such material fact established the goods to be smuggled goods under section 2 (39) of the Customs Act, 1962. Accordingly, confiscation of the goods was bound to be ordered. 5.2 So far as the plea of market enquiry is concerned, appellant lost its ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s justified. But he did not record what is the profit margin in respect of confiscated goods. Therefore, keeping in view the ratio laid down in the case of Commissioner of Customs, Mumbai Vs Mansi Impex reported in 2011 (270) E.L.T. 631 (S.C.) and considering reasonable margin in the trade of plastic toys, the redemption fine is reduced to Rs. 1,00,000/- (Rupees One Lakh only). 7. Misdeclaration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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