2004 (10) TMI 368 - AT - Customs

Summary

Issues: Mis-declaration of imported goods value, Confiscation of goods for violation of EXIM policy

In this case, the appellant appealed against an adjudication order confirming the demand due to mis-declaration of the value of imported goods and confiscation of goods for being imported in contravention of the EXIM policy. The appellant argued that they voluntarily agreed to enhance the value by 10%, which was accepted by the adjudicating authority, thus no suppression can be alleged. Regarding the confiscation, the appellant contended that the goods were less than 10 years old as per the examination report, making the confiscation unsustainable. The Revenue, however, claimed that the declared value was not accepted, leading to misdeclaration, and that the appellant cannot challenge the value enhancement as it was not contested earlier. They also argued that the goods were more than 10 years old based on a statement by the Chairman of the Company. The Tribunal found that the appellant's declared value was not accepted initially, and the enhancement was agreed upon, thus upholding the misdeclaration. However, regarding the confiscation, the examination report by Customs authorities contradicted the claim that the goods were over 10 years old, leading to the set aside of the confiscation order. Consequently, the Tribunal held the goods liable for confiscation due to misdeclaration, imposing a reduced redemption fine and penalty, disposing of the appeal accordingly.