TMI Blog2019 (1) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... with Spares and Accessories” an benefit of exemption in terms of EPCG License claimed in respect of entire goods covered by the said invoice. The said check list has been generated on 21.01.2011 and the benefit of exemption claimed in respect of all the goods covered by the said invoice - we do not find that the error/ mistake leading to misdeclaration of the goods was an “bonafide error”. Nothing has been brought on record to show the bonafides. The error committed by the appellant was not a bonafide error, it was a clear cut case of misdeclaration of goods to clear the goods without payment of duty under exemption - goods valued around ₹ 56 Lakhs have been held liable for confiscation under Section 111 (m) of Customs Act, 1962 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of EPCG scheme in terms of Customs Notification No 103/2009. 2.2 The B/E was assessed on IInd appraisement basis. At the time of examination the container was found to be stuffed with 15 drums containing chemicals like Cetane, U-18, U-25, T-25, 80-Octane and Octane. Though these chemicals were reflected in the Invoice No 1399159 dated 16.11.2010, the appellants declared them as parts and accessories of machine instead of showing them separately. The benefit of EPCG License was not admissible in respect of the said chemicals as they were not part and accessory of machines. Same chemicals had earlier been cleared by the appellants vide B/E No 853385 dated 21.09.2010 by classifying them under Chapter 29 and without claiming benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1 .From the above, the misdeclaration is not an intentional and it has arisen due to a bona fide mistake. The facts indicate that the overseas supplier had inadvertently shipped the consignment of Single Feeder , along with the consignment of Hydraulic Press to Visakhapatnam Port, when the same should have been shipped to Mundra Port. This fact is evident from the Import Invoice dated 8- 5-2008, wherein the value of the Single Feeder has been included along with other equipment shipped to Mundra Port, without shipping the impugned equipment Single Feeder. Thus, from the facts, it is seen that there is absolutely no mala fide, but, however, in the Commissioner s order this facts have not at all been discussed. In view of this that ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2 Appellants do not dispute that while filling the bill of entry the goods have been misdeclared and benefit of exemption was wrongly claimed. However they claim that the error committed by them while filing the Bill of Entry was a bonafide one. Since the error was bonafide as per the appellants the action of Commissioner confiscating the goods and allowing them to be redeemed against redemption fine of ₹ 1 lakh cannot be justified. 4.3 The facts leading to the present case clearly show that the said chemicals which have been shown as CFR Engine with spares and accessories were mentioned separately in the invoice No 1399159 dated 16.11.2010. Further the said goods have been separately indicated on the packing list dated 16.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not procured or not handed over at the time of de-bonding. It is only when the further steps were taken that the Department/Revenue noticed these serious lapses. Once the nature of the capital goods enabled the adjudicating authority and the Tribunal to arrive at a finding of fact that this was a deliberate or intentional act that we do not think that the appeal raises any substantial questions of law. 13. We do not find any substance in the contentions of lack of mens rea or deliberate or intentional act on the part of the assessee. The finding of fact is otherwise and which is in consonance with the materials produced. The reasons assigned in Paragraphs 6 and 7 of the impugned order do not suffer from any perversity or error of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The word reasonable signifies in accordance with reason . In the ultimate analysis it is a question of fact; whether a particular act is reasonable or not depends on the circumstances in a given situation. It is often said that an attempt to give a specific meaning to the word reasonable is trying to count what is not number and measure what is not space . The author of Words and Phrases (Permanent Edition) has quoted from In Re : Nice Schreiber 123 F.987-, 988 to give a plausible meaning for the said word. He says, the expression reasonable is a relative term, and the facts of the particular controversy must be considered before the question as to what constitutes reasonable can be determined . 42. From the factua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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