9911796707
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Issues: Misdeclaration of imported goods, Confiscation of goods, Redemption fine, Personal penalty, Appeal against order of Commissioner, Knowledge of incorrect import, Liability for confiscation, Inadequacy of redemption fine and penalty
The case involved a consignment of Tin Plate secondary/defective sheets imported by the appellants, declared as Tinplate defective/secondary strips below 300 mm width at a lower value than actual. The goods were found misdeclared on examination, requiring an Import Licence. Offences under Customs Act, 1962 and Foreign Trade Act were established, leading to confiscation of goods, a redemption fine of Rs. 3.00 lakh, and a personal penalty of Rs. 50,000 under Section 112 of the Customs Act. The appeal was filed against this order. Upon hearing, the Advocate admitted the misdeclaration and requested re-export or clearance on payment of duty at enhanced value. The Commissioner ordered confiscation and imposed fines, which the Advocate sought to reduce. The Tribunal found no reason for reduction as the goods were undervalued significantly, justifying the fines imposed. The Tribunal dismissed the appeal, noting the Advocate's challenge to confiscation based on lack of prior knowledge of incorrect imports. However, the liability for confiscation under Section 111(d) is on the goods, not dependent on importer's knowledge. The Tribunal upheld the fines imposed, considering the importer's conduct in not disclosing the incorrect shipment promptly. The Tribunal confirmed the redemption fine and penalty, finding them inadequate given the importer's conduct. Despite no appeal by the Revenue for enhancing the fines, the Tribunal upheld the Commissioner's order. The appeal was dismissed accordingly. ---
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