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2016 (2) TMI 324 - CESTAT MUMBAI

2016 (2) TMI 324 - CESTAT MUMBAI - TMI - Import of wrong goods - The declared importer refused to take the consignment - and therefore, the appellant, who was also a exporter of the consignment from the Singapore, approached the Revenue with a request to permit re-export of goods or to permit sale to a new buyer. - consignment was examined and it was found that it contained not only Blank Video Cassettes as declared in IGM but also 30 Panasonic Video Cameras, which were not declared in the IGM - .....

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oods were exported did not have the importerís name nor it have the correct description of the product. - The importers have neither filed Bill of Entry nor claimed the goods and have practically abandoned the goods. It is seen that while there is a good reason to suspect the intention of the appellant, there is no evidence that the goods would have been mis-declared in the Bills of Entry. - Appellants allowed to re export the consignment. - Decided in favor of appellant. - Appeal No. C/ .....

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s declared as Inkjet print-paper from the same overseas supplier, the appellants had mis-declared the goods. From the EDI System in the IGM, it was traced that another consignment supplied by the appellants to M/s Agarwal Photo Sales, declared to be Blank Video Cassettes was awaiting clearance. Bill of entry in respect of the consignment was not filed at that time. The said consignment was examined and it was found that it contained not only Blank Video Cassettes as declared in IGM but also 30 P .....

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Nagar, Delhi - 110027 IEC Code: 0500005125 Commodity, Inkjet Paper Packing: Per Box of 120 pkts. MRP: 3000/- per box of 120 pkts. Date of Packing: March, 2012 Not intended for Retail Sale The examination was conducted in presence of Mr. M.L. Gupta, Proprietor of M/s Agarwal Photo Sales. On examination of the purchase and sale contract dated 2.4.2012, it was found that there was no date on the signature of both the parties. It was also noticed that the contract was between M/s Agarwal Photo Sales .....

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d the value of the goods under Rule 12 of the Customs Valuation (Determination of Value of the imported goods) Rules, 2007 on the ground that the goods were mis-declared in respect of the brand, model etc. and some undeclared goods were found in the consignment. It was alleged that no data is available for determination of the value of the goods under Rules 4, 5, 7 & 8 of the Customs Valuation (Determination of Value of the imported goods) Rules 2007. It was asserted that these rules cannot .....

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S$ 1,36,650/- to ₹ 1,20,48,604/-. The duty was determined as ₹ 19,85,610/-. Penalty of ₹ 5 lakhs was also imposed on Shri M.L. Gupta. The demand was also confirmed by the Commissioner (Appeals). Aggrieved by the said order, the appellant are in appeal before this Tribunal. 2. The learned Counsel for the appellant asserted that it was a simple case where the importer had refused to pay certain advance payment against the supply of goods and therefore, refused to accept the contr .....

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tity of it therefore for the purpose of filing Bill of Entry under Section 46 description is to be based on the invoices and not Bill of Lading. Therefore, this alleged discrepancies between description of goods and Bill of Lading cannot be a ground to reject the Bill of Lading and invoice. He further argued that the fact that the outer cartons contained name of different consignment on the label posted on the cartons cannot be a basis of alleging concealment. He argued that the content of the c .....

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rcumstances that where goods are abandoned by importers and no Bill of Entry has been filed by them nor any import documents produced by them, the title of goods remains with the exporter. There is no justification on part of the Revenue in detaining the goods. 3. Learned AR relies on the impugned order. 4. We have considered the rival submission. We find that the entire case has been made on account of earlier mis-conduct and mis-declaration of the importer and exporter. In respect of this cons .....

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similar circumstances. The facts of the said case were as follows: - 2. The petitioner is a foreign based company engaged inter alia in the business of trade in electronics goods. By the present petition, petitioners are seeking a direction to return and/or re-export the goods imported by them from Hong Kong which are unclaimed by the buyers. The petitioners are owners of the said goods. The goods were supplied on consignment basis but the buyers in India have refused to accept the goods and c .....

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d in fact they have taken a stand that they have not even imported the goods. In the case of Union of India v. Sampat Raj Dugar reported in 1992 (58) E.L.T. 163 the Supreme Court has held that if the bill of entry is not filed by the importer and the importer has abandoned the goods title in the goods will not pass to the importer and the exporter will be entitled to re-export or return of the goods. 4. Mr. Deodhar, learned Counsel appearing for the respondents has not disputed that the subject .....

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the consignment was disclaimed by the importer in similar fashion. Upon detailed examination carried out on the strength of declaration contained in the respective bills of lading it was found that the goods were not in conformity with the declared description and quantity as contained and declared in the respective bills of lading. It is stated that notices have been issued to the importers and earlier 5 consignments were seized for misdeclaration and these consignments are liable to confiscati .....

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even the bill of entry is not filed by the importers nor import documents produced and in fact they have abandoned the goods. It is not possible to link the present consignment with the earlier consignments which were allegedly under-valued. It is seen from record that the importers have not claimed any right title and interest in respect of the said goods nor have presented the bill of entry. In the circumstances we do not see any justification on the part of the respondents in detaining the g .....

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steps were taken and proceedings are being held for the alleged under-valuation against M/s. Rahul Associates. However, it seems that the second consignment which was sent to M/s. Rahul Associates is detained only on the assumption that it would have been under-valued. Significantly, it cannot be overlooked that M/s. Rahul Associates had not filed any Bill of Entry or import document, and in fact they expressed their intention to abandon the goods due to their bad financial condition. Hence, th .....

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