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Issues: Mis-declaration of goods for drawback claim, liability to confiscation, penalty imposition, applicability of Customs Act provisions, request for amendment of Shipping Bill.
In the case before the Appellate Tribunal CEGAT, New Delhi, the appellants, manufacturers and exporters of bicycle parts, mis-declared goods in a Shipping Bill for the export of bicycle parts, claiming drawback. The Customs authorities discovered the mis-declaration and alleged that the goods were prohibited, leading to confiscation under the Customs Act. The appellants admitted the mistake and requested to amend the Shipping Bill or withdraw the goods. The Commissioner confiscated the goods, imposed a fine, and penalty. The appellants appealed, arguing that the provisions of the Customs Act were not applicable, and the penalty was unjustified. The Tribunal examined the submissions and found that the mis-declaration did not automatically render the goods liable to confiscation under the Act. The Tribunal noted that the Commissioner did not consider whether the goods were dutiable or prohibited before ordering confiscation. Citing legal precedents, the Tribunal held that mis-declaration alone may not justify confiscation if the goods were not dutiable or prohibited. The Tribunal also observed that the request to amend the Shipping Bill was not addressed by the adjudicating authority. Consequently, the Tribunal set aside the order and remanded the case to the Commissioner for a detailed reconsideration, emphasizing the need for a thorough examination of all submissions and a speaking order after providing the appellants with a personal hearing. The Tribunal concluded that a remand was necessary in this case to ensure a fair and just decision based on all relevant factors and legal provisions.
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