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M/s. Sesa Sterlite Ltd. (currently changed as “M/s. Vedanta Ltd”) Versus Commissioner of Customs (Aircargo) , Chennai

2016 (6) TMI 222 - CESTAT CHENNAI

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 t .....

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rity opined that there was no mens rea involved in this case. Looking to the gravity of Section 112(a) of the Customs Act, 1962, this is not a justifiable case to exonerate the appellant from redemption fine and penalty fully. Therefore, it is consid .....

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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. Veerabha .....

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unsel also says that it is finding of the learned authority below that there was no mens rea involved in the case. In one of the invoices, the exporter had not stated value of import for which the appellant was prevented to declare that in the bill o .....

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de 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 impor .....

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thority did not deal with the circumstances thoroughly as to how the benefit of doubt should go to the importer. He has not at all examined thoroughly the purchase order of the appellant to understand what was the goods ordered and terms of import. B .....

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