2012 (2) TMI 612 - AT - Customs

Summary

Issues involved: Mis-declaration of goods in shipping bills, imposition of redemption fine and penalty, waiver of penalties.

Summary:

Mis-declaration of goods in shipping bills:
The case involved the appellant, M/s. Dishman Pharmaceuticals & Chemicals Ltd., filing two shipping bills where the goods mentioned did not match with the actual goods found during examination. The adjudicating authority noted that the mis-declaration was not willful, but there was negligence on the part of the exporter. A penalty of &8377; 50,000 was imposed on the appellant for this negligence.

Imposition of redemption fine and penalty:
The goods were allowed for export after investigation, but a redemption fine of &8377; 60,00,000 was imposed on the appellant and a penalty of &8377; 20,00,000 on the CHA. However, the Tribunal waived the redemption fine and reduced the penalty on the appellant to &8377; 50,000. The penalty on the CHA was also waived.

Waiver of penalties:
After considering the contentions of both sides and examining the records, the Tribunal found that while there was negligence on the part of the exporter, there was no willful attempt to mis-declare the goods. As a result, the Tribunal waived the redemption fine, reduced the penalty on the appellant, and waived the penalty on the CHA. The appeals and stay applications were disposed of accordingly.