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Issues involved: Whether goods wrongly sent by foreign supplier are liable to confiscation and if penalty is imposable u/s Customs Act.
Details of the Judgment: Issue 1: Confiscation of Goods The appeal involved the question of whether goods wrongly sent by a foreign supplier are subject to confiscation. The Appellants, engaged in networking and telecommunication services, had ordered a specific cable but received a different item, a "PCMCIA CARD 128 MB." The authorities confiscated the goods and imposed a penalty for misdeclaration. The Appellants argued that the mistake was on the supplier's end, supported by communication from the supplier acknowledging the error. They contended that there was no intention to misdeclare and highlighted the negligible value discrepancy. The JDR emphasized the misdeclaration based on the Bill of Entry description not matching the received goods. Issue 2: Decision and Precedents After considering both sides, the Tribunal found merit in the Appellants' submissions. The supplier admitted the error and requested return of the incorrect part. The Appellants provided evidence of the purchase order and invoice describing the product as a cable. Citing precedents where similar situations led to re-export or clearance of goods, the Tribunal ruled in favor of the Appellants. The confiscation and penalty were set aside, allowing for the re-export of the goods. This judgment highlights the importance of clarifying discrepancies in imported goods and the role of supplier errors in such cases. It also underscores the need for evidence to support claims of misdeclaration and the Tribunal's authority to allow re-export based on specific circumstances and precedents.
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