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Issues involved: Appeal against Order-in-Original regarding misdeclaration of value of imported goods leading to confiscation, imposition of fines, and penalties under Customs Act.
Summary: The appeal was filed against an Order-in-Original passed by the Commissioner of Customs, Visakhapatnam, regarding the misdeclaration of value in the import of Hydraulic Press. The appellant declared a lower value than the actual value based on the contract, leading to proceedings by the Revenue. The impugned goods were held liable for confiscation under Section 111(m) of the Customs Act, with penalties imposed under various sections. The appellants explained that the misdeclaration was due to a mistake by the overseas supplier, who shipped the goods to the wrong port. Despite the explanation and evidence provided, the Commissioner imposed fines and penalties without considering the circumstances. The Tribunal found the penalties to be harsh for a technical violation and set aside the impugned order, allowing the appeal with consequential relief. In conclusion, the Tribunal overturned the confiscation and penalties imposed, considering the unintentional nature of the misdeclaration and the failure of the Commissioner to reassess the situation properly. The decision was pronounced in open court on 4-2-2009.
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