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Stay applications against Order-in-Original confiscating imported goods, invoking Section 112(a) of Customs Act, 1962. Dispute over misdeclaration and inadvertent error in bill of entry leading to confiscation and penalties. Analysis: The stay applications were filed against an Order-in-Original confiscating goods imported by the appellant and imposing penalties under Section 112(a) of the Customs Act, 1962. The appellant's counsel argued that an inadvertent error occurred during bill of entry filing, but all documents were submitted, with no intention to evade duty. They contended that Section 149 of the Customs Act could be invoked as goods were not removed from the customs area. The Customs Act allows for amendment of documents under Section 149 to rectify inadvertent errors, which was the case here. The Judicial Member noted that the bill of entry showed an error in calculating duty due to the omission of a third invoice. The Customs Act's Section 149 permits document amendments before goods are cleared for home consumption. Since the goods had not left Customs charge, the error could be rectified under this provision. The Member emphasized that the penalty and confiscation under Section 111(m) were unwarranted due to the inadvertent error and the possibility of rectification under Section 149. Consequently, the impugned order confiscating goods and imposing penalties was deemed unsustainable and set aside, with the appeals allowed. In conclusion, the Tribunal found in favor of the appellant, highlighting the applicability of Section 149 of the Customs Act to rectify inadvertent errors in documents before goods are cleared for home consumption. The decision emphasized the importance of allowing amendments to correct such errors and overturned the confiscation and penalties imposed, ultimately allowing the appeals.
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