TMI Blog2016 (11) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... FOB. The revised invoice indicating the correct value of the import goods as U.S. $ 3,000 was submitted by the importer only after it was noticed by the Customs that the goods imported were under valued. Hence, it stands established that the goods have been mis-declared and, hence, is liable for confiscation under Section 111 (m) of the Customs Act, 1962. Once the goods are found to be mis-declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harma, Authorized Representative (DR) - for the Respondent. ORDER The appellant imported a consignment of 60 pieces of heater and filed the courier bill of entry No. 594723 dated 19/8/14 through M/s DHL Express. Alongwith the bill of entry they attached an invoice declaring value of U.S. $ 105 FOB. At the request of the importer the goods were examined on first check basis and it was foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-original in toto. Hence, the present appeal. 2. The impugned order dated 11/5/16 has been challenged on the ground that there was no mis-declaration on the part of the importer and no mens-rea can be attributed to them since the goods were examined on first check basis at the request of the importer. In as much as the importer has submitted the correct invoice alongwith the bank remittance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be liable for confiscation in Section 111 (m). Accordingly redemption fine will be imposable for clearance of such goods. However, keeping in view the facts and circumstances of the case, I reduce the redemption fine to ₹ 50,000/- (Rupees Fifty Thousand) under Section 125 of the Customs Act. I also reduce the penalty imposed under Section 112 (a) to ₹ 20,000/- (Rupees Twenty Thous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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