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M/s Indraprast Traders Versus CCE, Bhopal

Mis-declaration of goods in the shipping bills - confiscation of export goods under section 113 of the Customs act, 1962 - option to pay redemption fine of ₹ 20 lakh under section 125 of the Customs Act, 1962 - imposition of penalty of ₹ 10 lakh under section 114 (ii) of Customs act 1962 - Duty drawback at ICD - export of man-made fiber jeans - detention of goods - provisional release of goods on execution of bank guarantee - whether the mistake committed is bonafide and no mens-rea .....

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Confiscation and penalty imposed on the ground that the party failed to file an amendment to the shipping bill as required under law even after they realized that they had filed wrong particulars. Similar issue decided in the case CCE, Calcutta - II vs. India Aluminium Co. Ltd [2010 (9) TMI 275 - SUPREME COURT OF INDIA] - the steps by way of penal action not warranted - confiscation and penalty set aside - appeal allowed - decided in favor of appellant. - Customs appeal No. 479 of 2011 - Fina .....

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62. He imposed redemption fine of ₹ 20 lakh and also penalty of ₹ 10 lakh under the provisions of section 114 (ii) of Customs act 1962. 2. The appellant filed 14 shipping bills on 18.9.2010 under claim of duty drawback at ICD, Mandideep in which they declared for export 124464 pieces of man-made fiber jeans for a total F.O.B. value of ₹ 6,05,08,173/- involving DBK of ₹ 53,24,214/-. On the same day, the appellant sent a letter to the customs authorities with a request to & .....

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he appellant and the case was adjudicated by the Commissioner for mis-declaration of goods for export under claim for duty drawback. 3. It was submitted by the appellant that there was no intention to mis- declare the goods. Their submission was that it was a case of bona fide error of wrong dispatch of invoice-cum packing list to the CHA who filed shipping bills accordingly. There were 2 export orders of different quantities to be executed - one order in the month of September 2010 and another .....

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and request was made to detain the container and allow them to take back the goods. They have submitted that this was done much before the presentation of goods for customs examination. However Commissioner, in the impugned order ordered confiscation of the export goods and imposed redemption fine and penalty on the appellant. 4. Is in the present appeal the appellant has sought relief on the ground that this was a bona fide mistake and they should not be penalised since they nave suo moto taken .....

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t's letter dated 18.9.2010). This is reproduced below for convenience: "This fact is also mentioned in the show cause notice. During the cross-examination of the Customs officers of ICD, it was borne out that the panties fax requesting for retention of the consignment was received prior to action initiated by the officers to seize the consignment. I have carefully produce that letter dated 18/09/2010 and find that the letter Was undisputedly received in ICD on 18/09/2010 between 8 PM an .....

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he allegation in the notice that the party had mace willful attempt to export less quantity of goods with a view to claim excess drawback does not appear to be possible. The act of the party in faxing a lesser to the IE CD on 18/9/2010 itself before the actual say sure of the goods by the customs shows there 15. There is also no dispute on valuation of the goods. However the fact remains that the party had presented less quantity of goods to the customs than that was declared in the invoices tha .....

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ncorrectly to the customs though out of a mistake". 7. From the Commissioner's own findings recorded above we are convinced that the mis-declaration of the details of the goods made in the shipping bills was not intentional and it has arisen in due to a bona fide mistake. This view is further strengthened by the fact that the appellant himself has informed the customs authorities about the mistake even before the consignment was taken up for examination. The Commissioner in the impugned .....

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on are not warranted. We find that in CCE, Calcutta - II vs. India Aluminium Co. Ltd. reported in 2010 (259) E.L.T. 12 (S.C.) 3. Nothing could be shown to us from the records to disprove that it was a bona fide mistake. We have also not been shown any finding of any authority that the respondent had intentionally avoided payment of the duty. 4. Having heard the learned counsel appearing for the Appellants and on going through the record, we are of the considered opinion that this case does not c .....

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