TMI Blog2024 (1) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts of the case are absolutely identical where on the basis of an intelligence the goods were examined and were found to be 42% more than what was declared in the bill of entry. The plea taken by the appellant there was also same that due to mistake the supplier sent more goods. The Tribunal observing that the goods were found to be in excess of what was stated in the bill of entry and therefore liable to confiscation under Section 111(l) and (m) and also when excess quantity of goods is established, it was logical for the officer assessing the bill of entry to reject the transaction value because the transaction value reflected in the invoices and other documents was for declared quantity and not for the quantity actually imported. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry under self-assessment was duty bound to submit true and correct details. No interference is called for in the quantum of redemption fine as the redetermined value is Rs.50,27,992 + 41,12,991 total Rs.91,40,983/- and redemption fine is Rs.10,00,000/-, and the same is within the prescribed limit as prescribed under Section 125 which provides that the amount of redemption fine shall not exceed the market value of the goods. Suffice it to say that the appellant is a habitual defaulter importing goods by mis-declaring both on account of quantity and value is liable to penalty under Section 112(a)(ii) and section 114AA of the Act. The impugned order upheld - appeal dismissed. - HON BLE MS. BINU TAMTA, MEMBER (JUDICIAL) And HON BLE M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s-declaration of the goods and submitted that this happened due to mistake of his supplier and therefore undertook to pay the differential customs duty on the goods found in excess. 4. The Adjudicating Authority by Order-in-Original dated 6.10.2017, on the principle that the admitted facts need not be further proved or established again, held that the importer had deliberately mis-declared the goods in respect of value as well as quantity with intent to evade payment of customs duty. Accordingly, the order was passed rejecting the transaction value of Rs.31,17,778/- and Rs.29,37,287/- under Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 read with Section 14 of the Act as declared by the importer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, it was logical for the officer assessing the bill of entry to reject the transaction value because the transaction value reflected in the invoices and other documents was for declared quantity and not for the quantity actually imported. In the factual matrix of the case, the Tribunal found the redemption fine imposed as just and fair Also the penalty under Section 112 (a)(ii) and Section 114AA was upheld. 6. We find that the Bill of Entry in the present case is dated 31.08.2017 and 1.09.2017 whereas in the above referred case the Bill of Entry was dated 20.09.2017, which is soon thereafter and rather all are within a period of 20 days and the plea taken in defence is also identical that due to fault of the supplier excess quantity has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced by the importer and there is no reason or justification for the supplier to indulge in repeatedly supplying excess quantity. It is surprising as to what benefit would accrue to the supplier by exporting excess quantity. 8. The case law referred to by the appellant does not require any consideration in view of the order passed by this Tribunal in the case of the appellant. There is no reason for us to differ from the view taken by the other Bench of this Tribunal in Final Order No.50956/2023 dated 24.7.2023 titled as M/s.Surendra Electricals Vs. Principal Commissioner, Customs (Export), New Delhi (ICD-TKD). 9. Following the said order, we are of the view that the present case being of mis-declaration which has been detected only o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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