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Issues involved: Appeal against confiscation of imported goods due to misdeclaration of country of origin.
Summary: The appellant imported Eland Bicycle in CKD condition from China but declared it as of Ghana origin in the Bill of Entry. The Commissioner of Customs confiscated the goods for misdeclaration under Section 46(4) of Customs Act, imposing a redemption fine and penalty. The appellant argued that the goods were originally imported by another entity from China and re-imported due to unsold stock in Ghana, maintaining no intent to evade duty. The Revenue contended that misdeclaration of country of origin makes the goods liable for confiscation. The Commissioner acknowledged no change in duty due to misdeclaration but emphasized the discrepancy in the country of origin declaration. The Tribunal ruled that misdeclaration to evade duty renders goods confiscatable, but in this case, since the duty amount remained unaffected by the misdeclaration of country of origin, the intent to evade payment was not established. As the goods were genuinely from Ghana as per the invoice, the confiscation order was set aside, along with the redemption fine and penalty. The appeal was allowed.
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