9911796707
TMI Blog2014 (12) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... e was received that various items viz wrist watches, micro SD cards, button cell etc. are being smuggled at Foreign Post Office, Kotla Road, New Delhi from Kowloon, Hong Kong by various consignees resided at New Delhi through EMS speed post parcel by mis-declaring its description and value. Parcel No. ES 123333432 HK was examined by the officers of SIIB branch Export Commissionerate on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry rates of similar goods, the value of seized goods was calculated to be Rs. 5,91,250/-. A show cause notice dt. 12.4.2013 was issued to the appellant proposing for confiscation of goods, rejection of declared value and for imposition of penalty. In reply to show cause notice, the appellant admitted the mis-declaration and under valuation. During the course of personal hearing also, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as goods imported by post were smuggled. He rejected contention that these was no entry as per provisions of Section 82 of the Customs Act, 1962. However he reduced the remission fine from Rs. 3 lakhs (Rupees three lakhs only) to Rs. 2.75 lakhs (Rupees two lakhs seventy five thousand only) and penalty was after reduced to Rs. 1.5 lakhs to 1.2 lakhs. 4. Ld. Counsel Shri B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l ground could be claimed once smuggling has clearly been manifested and admitted. Commissioner (Appeals) vide his Order-in-Appeal No. CC(A) CUS/429/2014 dated 31.03.2014 has already taken liberal view and has reduced redemption fine and penalty. 5. In view of above, I do not find any merit in appeal. No interference in the order passed by Commissioner is warranted, Accordingly appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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