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2015 (3) TMI 1073 - CESTAT CHENNAI

2015 (3) TMI 1073 - CESTAT CHENNAI - TMI - 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. 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. - appellant lost its entire right t .....

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n its knowledge about MRP of the goods. Therefore, 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 Revenue is prejudiced - Decided partly in favour of assessee. - C/00090/2009 - Dated:- 10-3-2015 - D N Panda, Member (J) And R Periasami, Member (T),JJ. For the Appellant : Mr B Satish Sundar, Adv For the R .....

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astic toys. Such concealment was basis for 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 was determined. Drawing attention to the market enquiry, he submitted that higher value was adopted by Customs in respect of such goods. That caused prejudice to the appellants both in respect of levy of duty .....

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