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M/s Slug India Ltd Versus Commissioner of Customs, Kandla

2016 (5) TMI 1193 - CESTAT AHMEDABAD

Confiscation in lieu of redemption fine and imposition of penalty - Section 114A of the Customs Act, 1962 - Mis-declaration of description of imported goods - Zinc Ash” as “Zinc Dross” - No intention to evade duty - Held that:- the goods imported are Zinc Ash and not Zinc Dross. Therefore, mis-declaration of the description of the goods and non-eligibility for import of the goods under the advance licence mentioned in the Bill of Entry is established. Therefore, we do not find any reason to inte .....

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(8) TMI 933 - GUJARAT HIGH COURT]. We, therefore, extend the said benefit to the Appellants subject to fulfillment of conditions thereof. The impugned order is upheld with the above modification. - Decided partly in favour of appellant - Appeal No. C/71/2008 - Order No. A/10456/2016 - Dated:- 25-5-2016 - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Appellants: Shri Manish Jain, Advocate For the Respondents: Shri Alok Shrivastava, A.R. (Dy.Commissioner) ORDER .....

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adjudicated by the Commissioner of Customs, Kandla vide impugned order dt.10.01.2008, wherein he confiscated the said goods valued at ₹ 20,57,201.46 and allowed redemption of the same on payment of fine of ₹ 2 lakhs. He also charged duty of ₹ 6,37,967/- on the said goods and imposed equivalent amount of penalty under Section 114A of the Customs Act, 1962. Aggrieved by the said order, the Appellants are before us. 2. Heard both sides and perused the records. The learned Counsel .....

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ed Authorised Representative for the Revenue submits that it is not disputed that the goods imported are Zinc Ash instead of Zinc Dross as declared in the Bill of Entry. He submits that only Zinc Dross is allowed for import in the advance licence mentioned in the Bill of Entry. Zinc Ash is restricted and not covered by the said advance licence. He further submits that the Appellant had produced a copy of licence issued by Central Pollution Control Board issued on 14.09.2006 and valid upto 13.09. .....

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