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TMI Blog2018 (11) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon order as the issues involved, arising from the same order-in-original CAO no. 114 dated 29th July 2009 passed by Commissioner of Customs (Imports), New Custom House, Mumbai, are identical. The matter is before us for the second time. On the former occasion, the dispute had been remanded to enable proper valuation of the goods for determination of fine and penalties, besides placing the appellants on notice of the 'margin of profit' as computed by the adjudicating authority in a fresh decision. 2. Shri Anil Balani, Learned Counsel appears for three of the appellants while others are unrepresented. We have heard the Learned Counsel as well as Learned Authorised Representative. The issue pertains to imports of 26 consignments of 'old and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the filing of bills of entry. In these circumstances, invoking of section 111(m) which applies to '111(m) any goods which do not correspond in respect of value or in any other particular with the entry made under this Act or in the case of baggage with the declaration made under section 77 in respect thereof or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54;' does not appear to be in conformity with law. Confiscation of goods is empowered when material particulars are withheld or incorrectly recorded in the declaration which, for the purpose of section 111 of Customs Act, 1962, is the bill of entry. Therefore, whatever would be the finding on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of value of mis-declared goods. That part of the remand order appears impossible to comply with ex post facto in the light of the finding that '4. From the examination report (only one consignment was subjected to 100% examination on first check basis), which was already on record it appeared that imports in these cases were of a mixed lot consisting of used garments and also 40% to 50% mutilated single cut garments. xxxx 20. Before proceeding further it is pertinent here to state that the exact description and quantity of goods, container wise, cannot be determined at this stage since no 100% examination of all containers was done at the time of clearance of goods. At any event all the importers had agreed during the personal hearing c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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