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TMI Blog2022 (2) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... s at the Petrapole Land Customs Station. The Bill of Entry was assessed and during examination it was found that the Appellant had imported goods in excess of what was declared in the Bill of Entry and other documents. The goods imported from Bangladesh are exempted from payment of duty as per South Asia Free Trade Agreement (SAFTA) by Notification No.40/2017 dated 30.06.2017. The details of the goods which were declared and actually found in respect of M/s.Shree Ashutosh Exports are as under:- (considering the 1 US $ = Rs. 70/-) Sl. No. Description of Goods/CTH Quantity in Pcs. Declared value/Pcs. Total value in Rupees (Assessed) 1. Cotton Handloom Sarees 8,580(Declared) 9,075(excess) US$ 3/Pc. 37,07,550/- 2. Cottom Hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tton Handloom Lungies were declared as 4000 pieces. During examination, the excess quantity found was 9075 pieces for Sarees and 2366 pieces for Lungies. It is only these excess pieces which were not covered by the SAFTA which would entitle to the benefit of exemption Notification. It is only these excess pieces, which have not been declared in the Bills of Entry and other documents. 4. However, the Ld.Adjudicating authority has ordered confiscation of the entire consignments including those goods which have been correctly declared in the Bill of Entry. Further, he has demanded and confirmed Customs duty on the entire consignment completely denying the benefit of exemption even with respect to those goods which are covered by the SAFTA Cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority observed in the Order-in- Original that from the statement of the Customs Broker, it is apparent that he failed to perfom his duty properly as envisaged in Regulation 11 of the Customs Brokers Licensing Regulations, 2013 and is thus liable for penal action under Section 117 of the Customs Act and imposed a penalty of Rs. 1.00 Lakh. It is the case of the Appellant that the importer had informed only upon clearance of the goods and there was no occasion that he could intimate regarding the excess quantity of the goods loaded in the vehicle. From the statement reproduced in the Order-in-Original, it is apparent that the Customs Broker had filed Bill of Entry as per the documents and instructions given by the importer and the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olation of the Customs Act is only the excess quantity of the goods which have been imported by the importer without declaring it in any of the documents. These goods are also not covered by the SAFTA Certificate. As per Section 111 of the Customs Act, 1962 several types of goods brought in the place outside India are liable for confiscation. Clause (e) and Clause (l) of the Section reads as under:- SECTION 111. ........................ ......................................... (e) any dutiable or prohibited goods found concealed in any manner in any conveyance; (l) any dutiable or prohibited goods which are not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of pieces, remaining part of the demand and the confiscation of the remaining goods is set aside. Consequently the redemption fine as well as penalty upon the said Appellant needs to be reduced in proportion to the value of the excess goods to the total value of goods. The Appeal of Shri Dilip Sarkar is accordingly remanded to the Ld.Adjudicating authority for the limited purpose of computation of Customs Duty, Redemption Fine and proportionate Penalty. 14. Regarding imposition of penalty on the Authorized Representative of the Customs Broker, I find force in the submission of the Ld.Advocate. There is no evidence on record that the Customs Broker was aware of the alleged irregularity. As there is no material available on record agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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