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Issues:
1. Mis-declaration justifying confiscation of goods under Section lll(m) 2. Liability of goods for confiscation under Section lll(d) of the Customs Act 3. Imposition of penalty under Section 112 of the Customs Act 4. Permission for re-export of goods without any fine Analysis: 1. The Collector alleged mis-declaration by the importers regarding the type of yarn imported, leading to confiscation under Section lll(m) of the Customs Act. However, the Tribunal found that the goods were correctly declared as "blended silk wool yarn 120/2 MC" in the Bills of Entry (Bs/E), making the confiscation under Section lll(m) legally unsustainable. The description on the Bs/E matched the imported goods, refuting the mis-declaration claim. 2. Regarding the liability of goods for confiscation under Section lll(d) of the Customs Act, the importers admitted that the licenses produced were not valid for the imported goods. As the imported blended silk wool yarn was not covered by the licenses, the Tribunal upheld the Collector's decision for confiscation under Section lll(d) read with the Import & Export (Control) Act, 1947. 3. The Tribunal disagreed with the Collector's imposition of a penalty based on mis-declaration but upheld the penalty for importing goods without a valid license. While acknowledging the attempt at unauthorized import due to receiving the wrong goods, the Tribunal reduced the penalty to Rs. 5,000 per Bs/E from the initial Rs. 90,000 per Bs/E imposed by the Collector. 4. In considering the request for re-export without a fine, the Tribunal noted that the importers were aware of the incorrect shipment when filing the Bs/E and still attempted duty-free clearance. Given the goods were not covered by valid licenses, the Tribunal allowed redemption with a condition of re-export and imposed a fine of Rs. 50,000 for each of the four consignments, considering the circumstances and the need for appropriate consequences for attempting clearance under invalid licenses. This judgment addresses the issues of mis-declaration, confiscation, penalty imposition, and re-export permission in a thorough and legally sound manner, ensuring accountability for the actions of the importers while also providing a balanced resolution.
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