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2016 (6) TMI 222 - CESTAT CHENNAI

2016 (6) TMI 222 - CESTAT CHENNAI - TMI - Confiscation in lieu of redemption fine and imposition of penalty - Mis-declaration of value of goods - exporter had not stated value of import for which the appellant was prevented to declare that in the bill of entry - no mens rea involved - Held that:- prior to clearance of the goods, while the goods were in bonded warehouse, the error committed in disclosing the proper value of the import was disclosed by appellant to Customs and appropriate duty the .....

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s Twenty Thousand only) in the interest of justice. - Decided partly in favour of appellant - C/MISC/40023/2016 and C/41987/2013 - Final Order No. 40438 / 2016 - Dated:- 9-3-2016 - Shri D. N. Panda, Judicial Member For the Appellant : Shri M. Kannan, Adv For the Respondent : Shri K. Veerabhadra Reddy, JC (AR) ORDER There is no objection of Revenue for amendment of cause title which should be read as M/s. Vedanta Ltd. instead of M/s. Sesa Sterlite Ltd. Prayer is allowed. Miscellaneous application .....

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. 5. No doubt, there was a confiscation made in view of misdeclaration of the value of the goods but the facts and circumstance of the case suggests that prior to clearance of the goods, while the goods were in bonded warehouse, the error committed in disclosing the proper value of the import was disclosed by appellant to Customs and appropriate duty there on was paid. Learned Adjudicating Authority opined that there was no mens rea involved in this case. 6. Anything not declared to customs no d .....

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