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TMI Blog2017 (6) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... try show only 48 packages. The importer vide letter dated 25.10.2014, stated that the supplier, due to software problem in the system has not issued one invoice for excess packages. After due process of law, the adjudicating authority confiscated the consignment and allowed the same to redeemed on payment of fine of Rs. 6.50 lakhs and imposed penalty of Rs. 1,00,000/-under Section 112(b)(ii) and Rs. 2.5 lakhs penalty under Section 114AA of the Customs Act, 1962. Aggrieved by such an order and appeal was preferred by First Appellate Authority. After following due process of law and upheld the order. 3. Ld. Counsel submits that they are regular importer of furniture due to some technical problem at the supplier end, one invoice was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide was attributed against the appellant and therefore, confiscation of goods is incorrect consequently penalty is also set aside. 4. Ld. Departmental Representative reiterated the findings of the lower authorities and submits that there is mis-declaration of the goods which was noticed at the time of inspection. 5. On careful consideration of submissions made by both sides and I find issue that falls for consideration is whether the lower authority is correct in confiscating the goods which were not declared while filing the Bill of Entry and consequent penalties are correct or otherwise. 5. It is undisputed that appellant filed the Bill of Entry for clearance of imported consignment of Entry only for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable and it has to be held that only offending goods have to be confiscated and offered for redemption on payment of redemption fine. I find that value of non-declared goods is approximately Rs. 16 lakhs, hence redemption fine of Rs. 6.50 lakhs seems to be disproportionate, consequently penalty also is proportionate. Both redemption fine and penalty needs to be in proportion of the value of undeclared goods. In my considered view, ends of justice will be met if the redemption fine imposed by the lower authorities is reduced to Rs. 2 lakh and consequent penalties imposed is reduced to Rs. 50,000/- under Section 112(b)(ii) and Rs. 1 lakh under Section 114AA of the Customs Act, 1962 ordered accordingly. 6. The appeal is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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