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Issues involved: Misdeclaration of goods, confiscation, fine, penalty.
Misdeclaration of goods: The appellants imported a calibrator in December 1997, returned it to the manufacturer for repairs within the warranty period, and subsequently re-imported it in October 2000. However, upon examination, it was found that the re-imported calibrator was new and had a different serial number than the one sent for repairs. The Additional Commissioner confiscated the goods, imposed a fine of Rs. 33,000, and a penalty of Rs. 16,000 due to misdeclaration. Confiscation: The Additional Commissioner held that the goods had been misdeclared, leading to their confiscation with an option for redemption upon payment of a fine. The Commissioner (Appeals) upheld this decision, resulting in the appeal to the tribunal. Decision: After hearing both sides, the tribunal found that there was no dispute regarding the import, return for repairs, and subsequent re-entry of the calibrator. The Italian manufacturer confirmed that a new machine was mistakenly dispatched to the importer in India. Considering this, the tribunal accepted the importer's explanation that the receipt of the new machine was a bona fide mistake and not a case of misdeclaration. Therefore, the tribunal set aside the order of confiscation, fine, and penalty, ultimately allowing the appeal.
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