TMI Blog2019 (12) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry and the other documents. Country of origin certificate from Bangladesh (SAFTA certificate) which would entitle them to import goods under an exemption also covered such quantity of the goods as was declared in their Bills of Entry. What is in violation of the Customs Act is only the excess quantity of the goods which have been imported by them without declaring in any of the documents. These goods are also not covered by the SAFTA certificate. Confiscation of goods - HELD THAT:- A plain reading of section 111 (e) and (l) shows that these apply to such goods only which have been concealed and have not been declared and not the entire quantity of goods. In fact section 111(l) is very categorical that it applies to goods found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Land Customs Station. The Bills of Entry were assessed and during examination it was found that the appellants had imported goods in excess of what were declared in the Bills of Entry and other documents. The goods imported from Bangladesh are exempted from payment of duty as per the South Asia Free Trade Agreement (SAFTA) by Notification No.99/2011-CUS dated 09.11.2011. The details of the goods which were declared and actually found in respect of M/s.Bishal Exports are as follows:- Considering 1 US$ = ₹ 69.65 Sl. No. Description of Goods/CTH Quantity in pcs Declared Value/Pcs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Enhanced value/Pcs. Total Value in Rs. 01 Men s T Shirt Cotton [61099090] 4559 [declared] + 6240 [excess] = 10799 0.30 US $ 0.82 US $ 8855.18 US$=₹ 69,65 X 8855.18 = ₹ 6,16,763.29 02 Men s Trouser [62034990] 9165 0.50 US$ 1.85 US$ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed penalties under section 112 of the Customs Act. Further he also imposed a penalty upon the Customs broker for not performing his responsibilities under section 117 of the Customs Act, 1962. 5. Aggrieved by the impugned orders, the present appeals have been filed. 6. Learned Counsel for the appellants would argue that the goods which they have imported were covered by the SAFTA Certificate which they have produced before the learned adjudicating authority. Only a few goods were found to be in excess of what was declared. For instance in respect of M/s.Bishal Exports (Customs Appeal No.77302 of 2019) what was declared was 7560 Trousers, 7120 Kids Trousers and 26060 Men s Shorts. In addition to what was declared, what wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scation and no redemption fine can be imposed on those goods. Similarly penalties, if any imposed have to be reckoned only on such quantity of goods as are in excess. 9. He would further argue that the excess quantity which has been discovered during examination by the Customs is a small fraction of the total quantity imported amounting for less than 10% in terms of the total number of pieces. As the excess quantity is very small, the same may also be condoned and the entire confiscation proceedings as well as confirmation of demands may be set aside. 10. In view of the above, he would pray for setting aside the impugned order and allowing their appeals. 11. Per contra, learned Authorized Representative for the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bill of Entry and hence held the goods liable for confiscation under section 111(e) and under section 111(l) of the Customs Act, 1962. 15. A plain reading of section 111 (e) and (l) shows that these apply to such goods only which have been concealed and have not been declared and not the entire quantity of goods. In fact section 111(l) is very categorical that it applies to goods found in excess of what have been declared. Therefore, we find that excess goods are liable for confiscation and not the entire consignment imported by the appellant. We therefore find that only the following goods are liable for confiscation:- (1) Customs Appeal No.77302 of 2019 of M/s.Bishal Exports 3133 pieces of men s shorts. (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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