TMI Blog2016 (3) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... n fine and penalty under Section 112 of the Customs Act, 1962 - Held that: the appellant have filed the bill of entry as per the documents, that is bill of lading, packing list, etc. and the appellants stand that they had ordered for CR coils whereas the shipper, as the ordered goods were not available dispatched galvanised coils, have not been found to be untrue. There was some mischief or consen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contained in 5 containers as C.R. Coils (non-alloy) having weight of 130.80 MTS. The goods were examined on first check basis and as per the examination report dated 20/8/14 it was found that the coils have been pasted with paper slips declaring the goods as galvanised coils and the same are classifiable under CETH 7210 4900 instead of the classification declared for CR coils - 720 99000. The to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coils and the present market value in India is approximately ₹ 50,000 MT. It appeared to revenue that it is the case of misdeclaration. Further as the goods are prime and manufactured goods, hence, NIDB data in respect of contemporaneous imports being available was adopted with reference to rule 4 and 5 of Customs Valuation Rules, 2007. The value on the basis of CIF on the date of bill of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be imported and that were actually found on inspection. The variation is fully attributable to the shipper, as has been admitted by the shipper in the clarificatory letter dated 21/8/14 which have not been found to be untrue. Moreover there is hardly any incentive for the importer to resort to misdeclaration as the differential duty, as finally assessed is only about 10%. Further the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ef or consensus between the shipper and the importer, the paper slips found on the imported goods that the goods are galvanised coils would not In this view of the matter I hold that there is no case of deliberate be found misdeclaration in the facts and circumstances. Accordingly the appeal is allowed and the redemption fine and penalty are set aside. The appellant will be entitled to consequenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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