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Issues: Confiscation of goods, Penalty reduction
Confiscation of Goods: The appeal was filed by the Revenue against the order of Commissioner (Appeals) where the confiscation of goods was set aside and the penalty was reduced. The respondents had filed a Bill of Entry for importation and clearance of Filter Sheets. Subsequently, they realized the consignment was covered by another invoice. Before clearance, they informed Customs, requested clearance, and applied for an amendment of the Bill of Entry under Section 149 of the Customs Act. The Adjudicating Authority confiscated the goods for mis-declaration in the Bill of Entry, but the Commissioner (Appeals) set it aside, stating the importer acted in a bona fide manner. The Adjudicating Authority acknowledged the importer's true and complete declaration before paying duty, showing their bona fide intentions. The Bill of Entry was amended, and the allegation of mis-declaration was deemed unsustainable. The Commissioner (Appeals' finding on the importer's bona fide act was upheld, noting no mis-declaration in the Bill of Entry, leading to the rejection of the Revenue's appeal. Penalty Reduction: The penalty was reduced from Rs. 75,000 to Rs. 5,000 by the Commissioner (Appeals). The Adjudicating Authority accepted the importer's bona fide actions, as they made a true and complete declaration and amended the Bill of Entry. The absence of mis-declaration in the Bill of Entry supported the decision to set aside the redemption fine and reduce the penalty. Consequently, the Tribunal found no merit in the Revenue's appeal and rejected it.
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