2017 (10) TMI 299

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (AR) for the respondent ORDER Per: D N Panda Appellant says that there is no mis-declaration of the description of the goods but Revenue alleged that the goods contained serviceable wheels for which there was an enhancement of the value to Rs. 48 lakhs and redemption fine of Rs. 15 lakhs was imposed followed by penalty of Rs. 5 lakhs each on both the appellants. 2. To defend, appellants subm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant found bonafide of the appellant from the facts that there was melting of the actual goods imported. But in the present case, when physical examination of the goods was done, that revealed that alloy wheels were in the consignment. 5. Learned Counsel explains that description in the bill of entry was splitted into two parts to show different types of goods described by each such bill of entry, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... resulting in confiscation of goods, appellant looses its right to plead innocence. It was given opportunity of redemption, valuing the confiscated goods following Rule of Rationale. Right to claim any reduction in redemption fine and penalty is lost by appellant. 7. Looking to the facts and circumstances of case and also considering value of mis-declared goods was to the extent of Rs. 21 lakhs, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X