9911796707
TMI Blog2022 (5) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative for the Respondent ORDER The issue involved in all these appeals is identical and arises out of common impugned order passed by the learned Commissioner of Customs (Appeals), Mumbai-II. Accordingly, these appeals are disposed of by this common order. 2. Brief facts of the case as summarised in the impugned order are that in respect of vessel URU BHU, V.W053, the person in-charge had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and packing list. On examination of the import documents, the Department observed that there is complete mismatch of the description of goods mentioned therein vis-à-vis the IGM and Bills of Lading inasmuch as the description of the goods contained in the Bills of Lading was 'SS Magnetic Melting Scrap Grade 430', whereas the description provided in the Bills of Entry were 'SS melting scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties on the appellants. The matter arising out of the show-cause notice were adjudicated vide the impugned order dated 12/10/2010, wherein the proposals made were confirmed. On appeal, the learned Commissioner (Appeals) vide impugned order dated 28/01/2011 has upheld the original order, with modification in respect of the quantum of redemption fine and penalties imposed on the appellants. Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad not filed the IGM correctly inasmuch as there is mis-declaration of goods furnished therein. Further, no amendment of IGM had ever been sought by the person in-charge of the vessel, before filing the B/Es by the appellants. Since there is incorrect mention of dutiable goods in the IGM, the same are liable for confiscation in terms of Section 111(f) of the Customs Act, 1962. I also find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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