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M/s Thameema Trading Corporation Versus Commissioner of Customs (Import) , Chennai

2015 (3) TMI 1073 - CESTAT CHENNAI

Confiscation of goods - Misdeclaration of goods - adoption of MRP before clearance - Held that:- Misdeclaration of description became patent upon detection by Customs. It was misdeclaration when there was concealment of other goods by plastic toys. S .....

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by it when it smuggled the goods into India. Confiscation was warranted under law. Reasonable valuation of goods was adopted by Customs in the case which cannot be ruled out. It was left open to the appellant to adduce evidence to dispel the value ad .....

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refore, plea of post-clearance for MRP fails to stand. - Misdeclaration being patent upon concealment and deliberate misdeclaration of description and value of the goods, the amount of penalty imposed by Authority below is justified since interest of .....

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R Per: D N Panda: It is an established 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 item .....

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confiscation of goods imported and penal consequences followed. 2.1 Learned counsel appearing on behalf of the appellant submits that so far as plastic toys are concerned, those were subject to market enquiry by Customs and arbitrary value thereof wa .....

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further raised an objection to the adoption of MRP before clearance. According to him, without the goods being cleared MRP cannot be fixed. 3. Revenue supports adjudication. 4. Heard both sides and perused the record. 5.1 Misdeclaration of descriptio .....

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iscation of the goods was bound to be ordered. 5.2 So far as the plea of market enquiry is concerned, appellant lost its entire right to ask Customs to adopt the value suggested by it when it smuggled the goods into India. Confiscation was warranted .....

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t with regard to the demand of duty. Therefore, that is confirmed. It may be stated that the appellant is in trade and it is well within its knowledge about MRP of the goods. Therefore, plea of post-clearance for MRP fails to stand. 6. The next quest .....

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