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Issues Involved:
1. Misdeclaration of imported goods. 2. Concealment of goods. 3. Admissibility and retraction of confessional statements. 4. Imposition of redemption fine and penalty. Issue-wise Detailed Analysis: 1. Misdeclaration of Imported Goods: M/s. Abha Impex, a trading concern, imported a consignment declared as aluminium scrap weighing 18,065 kgs. However, upon examination, the consignment was found to contain 5,079 kgs. of cadmium sticks and 11,863 kgs. of broken zinc die castings, with only 3,887 kgs. of aluminium scrap. The total weight was 20,829 kgs., significantly higher than declared. The misdeclaration involved not only the description but also the weight and value of the goods. 2. Concealment of Goods: The cadmium sticks were concealed beneath a layer of aluminium scrap, and the broken zinc die castings were mixed with the aluminium scrap to avoid detection. This deliberate concealment was intended to mislead customs authorities. The adjudicating authority confirmed that the goods were smuggled under the guise of aluminium scrap, and the actual value and assessed value of the goods were significantly higher than declared. 3. Admissibility and Retraction of Confessional Statements: Shri Ashok Kumar Talesara, the proprietor of M/s. Abha Impex, initially admitted in his statement dated 20-9-1990 that he was aware of the contents of the consignment and that the supplier had informed him about the despatch of cadmium sticks and zinc die castings. He confirmed this admission in a subsequent statement on 9-10-1990. However, he later retracted his statements on 27-9-1990, claiming he did not know the consignment contained goods other than aluminium scrap. The retraction was deemed belated and unconvincing. The Tribunal referenced Supreme Court judgments (K.I. Pavunny v. Assistant Collector of Central Excise and Surjeet Singh Chhabra v. Union of India) to establish that confessional statements made before customs officers are binding even if retracted, provided they are voluntary and not obtained under coercion. 4. Imposition of Redemption Fine and Penalty: The adjudicating authority imposed a redemption fine of Rs. 5 lakh and a penalty of Rs. 5 lakh on M/s. Abha Impex. The Tribunal upheld this decision, noting that the misdeclaration and concealment were deliberate and aimed at evading customs duty. The Tribunal found no merit in the appellant's arguments for waiver of the penalty, emphasizing that the confessional statements and the manner of concealment clearly indicated malafide intentions. The Tribunal also referenced other cases to support the imposition of penalties in similar circumstances, concluding that the fines and penalties were justified given the facts and circumstances of the case. Conclusion: The appeal was rejected, and the Tribunal affirmed the adjudicating authority's decision, holding that the misdeclaration, concealment, and subsequent penalties were warranted based on the evidence and confessional statements provided. The Tribunal found no merit in the appellant's claims and upheld the imposition of the redemption fine and penalty.
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