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Shri R. Ravi Versus CC (Sea) , Chennai

2017 (9) TMI 759 - CESTAT CHENNAI

Mis-declaration of goods - Smuggling - Demurrage and container charges - he undeclared goods were concealed behind the declared goods - redemption fine - Held that: - it was revealed that apart from the declared goods there were 41 nos. of undeclared goods also stuffed in the container. A letter has been produced by the appellant in which it is stated that it was due to mistake at the end of the supplier while loading. We are not able to accept this submission in toto. However, the appellant int .....

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eous application seeking early hearing of the appeal and filed affidavit to state that the imported goods are still lying with the department. That appellant has to incur huge demurrage and container charges and the goods will become obsolete in the case of delay to be realised to the appellant. Since we were satisfied with the reasons given for early hearing of the appeal, the petition was allowed. With the consent of both sides, the main appeal itself was taken up for disposal. 2.1 The brief f .....

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ich appeared to be of branded LED/LCD. The container was detained for further examination and referred to SIIB for further investigation. During examination of the container on 26.02.2016, it was found to contain 161 packages consisting of 60 sets of General Brand Split Air Conditioner as against the declared quantity of 80 sets, 1 no. of 55 Samsung Smart Television and 40 Nos. of 40 Sony Bravia LED Televisions. The alleged 41 nos. of televisions were kept concealed in the said container behind .....

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n 111(d), 111(i) and 111(m) of the Customs Act. 2.2 The appellant then filed writ petition before the Hon ble High Court of Madras and vide order dated 12.01.2017, the High Court directed to release the 60 Nos. of Air conditions upon deposit of differential duty of ₹ 3,27,141/- upon execution of personal Bond at ₹ 8,75,160/- and directed the authority to consider the request of the appellant for re-export of 41 Nos. of LED Television sets. 2.3 A SCN dated 24.08.2016 was issued by the .....

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. The same were confiscated with an option to redeem the goods on payment of redemption fine of ₹ 1,70,000/- along with payment of differential duty of ₹ 3,27,141/-. The undeclared goods viz., 40 nos. of Sony Bravia LED Television sets and 1 unit of Samsung 22 LED set was confiscated absolutely and imposed redemption fine of ₹ 5,16,000/- to redeem the goods for the limited purpose of re-export. A penalty of ₹ 15,00,000/- was imposed on Shri R. Ravi, Proprietor. Aggrieved, .....

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ration of the goods. That therefore the confiscation and imposition of fine and penalty is totally baseless. He further submitted that they had placed order for only 80 nos. of Air conditioners and were not aware about other goods being stuffed in the container until it was brought out by the department. He stated that the goods imported are neither restricted goods nor prohibited goods and department has also accepted that the above goods are free to import and the supplier also agreed to take .....

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