2001 (7) TMI 348 - AT - Central Excise

Summary

Issues:
1. Confiscation of goods under Sections 111(f) and 111(g) of the Customs Act.
2. Imposition of penalty under Section 112(a) of the Customs Act.
3. Amendment of IGM - change in consignee's name and port of delivery.
4. Challenge to the impugned order by M/s. Century NF Castings.
5. Entitlement of subsequent consignees to release the goods.
6. Dispute over amendment of IGM.
7. Misdeclaration of weight of goods.
8. Confiscation of goods due to misdeclaration.
9. Attempted export of excess goods in violation of Customs Act.
10. Lack of evidence of placing order for goods by appellants.
11. Lack of evidence of assignment of rights by importer to appellants.

Analysis:
1. The appeal was filed against the order confiscating goods under Sections 111(f) and 111(g) of the Customs Act, with a redemption fine and penalty imposed under Section 112(a) on the importer. The Commissioner allowed amendment of IGM for correct weight/quantity but declined changes in consignee's name and port of delivery.

2. The appeal challenged the Commissioner's order, contending that subsequent consignees were entitled to release the goods and that the amendment of IGM should have been permitted to change the consignee's name and port of delivery. The Respondent argued that such amendments were rightly denied due to misdeclaration of goods' weight and lack of proof of appellants being bona fide consignees.

3. The Commissioner found no dispute regarding misdeclaration of goods' weight and no plausible explanation for the misdeclaration. The appellants failed to challenge the findings, and no evidence showed why the original consignee was unwilling to take delivery at the initial port. The Commissioner rightly rejected the amendment request for consignee and port changes.

4. Confiscation of goods was ordered due to misdeclaration and attempted export of excess goods, indicating a mala fide intention to evade duty. The Commissioner's decision was unchallenged by the shipping lines and importer. The appellants were not considered importers as they lacked evidence of placing orders or assignment of rights from the importer.

5. Lack of evidence of assignment of rights from the importer to the appellants led to the dismissal of the appeal. The Commissioner's decision not to permit amendments to change the consignee's name and port of delivery was upheld, while allowing redemption of goods and correcting weight/quantity in the IGM.