TMI Blog2020 (1) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... n. When they themselves agree that the length of the rolls was not identical, then what was basis for determining the total length of the 130 rolls to multiply the same by weight per unit length. Further in the entire exercise we are unable to determine what was the weight per unit length taken for estimation, and how the figure of 2.270 MT, arrived as short declared. It is not understood if Custom Officers were suspicious of misdeclaration of weight what prevented them from actually weighing the consignment as a whole and determining the actual weight of consignment. From perusal of the two Bill of entries it is quite evident that in the Bill of Entry Filed by the Appellants they have declared the gross weight of the consignment as 1495 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Customs (Import), Group II(G) holding as follows: a. The goods imported under Bill of Entry No 5750678 dt 17.01.2012 valued at ₹ 3080445/- 9A/V) are confiscated under section 111(m) of the customs Act, 1962. However the importers are given an option to redeem the goods on payment of a fine of ₹ 1,00,000/- 9Rupees One Lakhs Only) under Section 125(1) of the Customs Act, 1962 and on payment of appropriate duty on redetermined value. b. A penalty of ₹ 50,000/- (Rupees Fifty Thousand only) is imposed on importers under Section 112(a) of the Customs Act, 1962. 2.1 The facts as recorded by Commissioner (Appeal) in para 6 of his order are as follows- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V Rama Rao, Advocate for the Appellant and Shri Ramesh Kumar Assistant, Commissioner, Authorized Representative for the revenue. 4.1 We have considered the impugned order along with submissions made in appeal and during the course of argument 4.2 As per the facts recorded in the order in original the excess weight found in the consignment over the declared weight as per the Bill of Entry was not determined on the basis of actual weighment, but on the basis of estimation. Manner of estimation as recorded by the Additional Commissioner is as follows: Total Qty of the goods declared was 130 rolls of 500 meters each. Total gross wt declared 14.950 MTS. Total value of the goods assessed as per d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken for estimation, and how the figure of 2.270 MT, arrived as short declared. It is not understood if Custom Officers were suspicious of misdeclaration of weight what prevented them from actually weighing the consignment as a whole and determining the actual weight of consignment. 4.4 We find that the Bill of Entry as amended and assessed is still showing the Gross Weight of 14950 kgs as declared by the appellants. Bill of entry as filed by the appellant is reproduced below, along with the bill of entry as assessed after amending the same. From perusal of the two Bill of entries it is quite evident that in the Bill of Entry Filed by the Appellants they have declared the gross weight of the consig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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