TMI Blog2018 (5) TMI 1852X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 mm as found during the search on 5-12-2007. Since entirely different goods were found, misdeclaration on the part of the importer is established and hence is liable to be sustained. Consequently, the order of confiscation made under Section 111(l) as well as (m) of the Customs Act, 1962 by the lower authority is justified and hence upheld. The redemption fine and penalty is on the higher side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere purchased on High Seas Sale basis from M/s. PEC Limited who had imported the said goods from Canada. During the course of examination of the goods, it was found that the imported goods were not H.R. Sheets of 2-5 mm thickness but were found to be of 25 mm thickness. The Customs Department accordingly took the view that the goods were misdeclared and proceeded to reject the declared unit value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed their mistake and clarified that the goods were wrongly supplied to the appellant. He further submitted that the value of the goods was enhanced on the basis of NIDB data. Finally, he submitted that the transaction value may be accepted and redemption fine and penalty set aside. 4. On the other hand, the Ld. DR for the Revenue justified the impugned order. He submitted that the goods were fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention to misdeclare but the goods were purchased on High Seas Sales basis and the original importer was M/s. PEC Ltd. Further, it has been submitted that the original supplier has admitted to the fact that the goods were wrongly supplied to the appellant and that such goods were meant for supply to others. 7. Keeping in view the facts and circumstances of the case, we are of the view that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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