9911796707
TMI Blog2023 (5) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... e of notice, the matter is taken up for ex parte hearing with the assistance of learned Authorised Representative for revenue. 2. The admitted fact is that the respondent filed Bill of Entry No. 3833046 dated 05.05.2021 declaring import of oxygen concentrators and oxy meters. This was the period of second wave of Covid wherein there was lot of hue and cry for these goods, due to massive spread of covid infections, the goods were subject to 100% inspection on 06.05.2021 under panchnama, and upon inspection the goods were found misdeclared as follows: S.No. Description of items as per Invoice/Bill of Entry (all unbranded) Description of items found during examination (all unbranded) Quantity declared (Nos.) Quantity found (Nos.) 1. Ox ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther requested for a decision on merits and waived is right to show cause notice, as the goods were lying in port. Accordingly, the Adjudicating Authority recorded the findings, that no independent correspondence had been produced, to substantiate the plea of the importer regarding mistake of the shipper. Thus it was observed that there is deliberate mis-declaration, as to quantity and description in the bill of entry. Accordingly, the declared value was rejected and the goods were revalued at Rs. 62,35,924/- and the differential duty was demanded amounting to Rs. 11,14,148/- (13,67,697-2,53,549/-) Further, the goods were held liable to confiscation under Section 111 (l) & (m) of the Customs Act with option to redeem on payment of RF of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were lying in the Customs area pending clearance for home consumption, Section 28 itself could not have been invoked and the assessment was required to be done under Section 17 of the Act. Further observed that no wilful mis-statement or suppression is established. Accordingly, he was pleased to set aside the penalty under Section 114A of the Act. 7. Revenue is aggrieved and is in appeal against the deletion of penalty under Section 114A of the Act. Learned AR for revenue inter alia submit that Commissioner (Appeals) have erred in observing so, for deletion of penalty. Admittedly, Commissioner (Appeals) have confirmed the order of confiscation, observing that the goods were mis-declared as to quantity etc., and are liable to con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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