9911796707
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Issues:
1. Confiscation of rough emeralds under Section 111(m) of the Customs Act, 1962. 2. Imposition of penalty under Section 112(a) of the Customs Act, 1962. 3. Alleged misdeclaration of value in the bill of entry. 4. Discrepancy in lot numbers between the invoice and the goods. 5. Whether the Additional Collector adequately considered the arguments raised by the appellant. 6. Loss of foreign exchange and liability for confiscation. 7. Applicability of case law cited by the appellant. Analysis: 1. The appellant, an importer of precious stones, challenged the confiscation of rough emeralds and the penalty imposed by the Additional Collector of Customs, Jaipur. The appellant contended that the incorrect invoice received from the supplier led to the misdeclaration of the goods' value. The appellant argued that the Additional Collector failed to specify the basis for finding misdeclaration and did not address the supplier's confirmation of the incorrect invoice. The appellant relied on previous tribunal decisions to support the claim that there was insufficient evidence to justify the confiscation and penalty. 2. The Departmental Representative argued that the delayed filing of the corrected invoice by the appellant indicated mala fide intent. The DR highlighted a minor discrepancy in lot numbers and contended that the second invoice, lacking a lot number, could not cover the goods. The Additional Collector's order was deemed to have adequately addressed the appellant's arguments and the supplier's error in sending the incorrect invoice. 3. The Additional Collector rejected the appellant's plea that they were guided by the invoice value while filing the bill of entry. The appellant's claim of being unaware of the goods' value before import was deemed incredulous. The Additional Collector noted the timing of invoice receipt and goods examination, indicating that the appellant had the opportunity to correct the value declaration. The slight difference in lot numbers was not seen as supporting the appellant's case, given the overall similarity in weight between the invoice and bill of entry. 4. The appellant's argument that the Additional Collector did not consider the statements of the supplier was refuted. The presence of the supplier's representative during the hearing and the Additional Collector's specific mention of the incorrect invoice issue demonstrated that the plea was duly addressed. The Additional Collector found the appellant's claim of being unaware of the goods' value before import to be implausible, considering the nature of the business and the timing of events. 5. The appellant's assertion that there was no loss of foreign exchange and hence no grounds for confiscation was dismissed. The Additional Collector's findings were based on the discrepancy between the declared and ascertained values of the goods. The appellant's argument regarding the lack of specificity in indicating the value to be declared was countered by the Additional Collector's mention of the gross over-invoicing as the basis for initiating proceedings. 6. The case law cited by the appellant was distinguished by the Tribunal. The first case's principle of unsustainability without proper discussion and material was deemed inapplicable, as the Additional Collector extensively addressed the appellant's arguments. In the second case, the Tribunal's decision regarding confiscation for misdeclaration was found to be based on different circumstances not present in the current case. 7. Ultimately, the Tribunal upheld the confiscation and penalty, considering the extent of the incorrect declaration of value. The appellant's plea regarding the redemption fine and penalty being excessive was dismissed, leading to the appeal's dismissal.
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