9911796707
TMI Blog2000 (3) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... 111 (m) 111(d) of the Customs Act and gave the appellants an option to redeem them on a payment of Rs. 10 lakhs. A penalty of Rs. 5 lakhs was also imposed. The grounds for confiscation are that the weight of the consignment was misdeclared (as there was an excess quantity of over 9.5 MT) and that the goods had been mis-declared as tin waste strips in sheets and coil form while part of the goods only were strips and coil and the remaining were sheets. The order also holds that strips were eligible to be imported only at floor rate of US $ 545 PMT as against the import value of US $ 288.55. 2. The appellants' explanation in defence, before the Commissioner as well as in the present appeal, is that the quantity covered by bill of entry 602 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other bill of lading 63570 (the import under adjudication) described the goods as Tinplate Waste Waste Strips in Sheets/Coil Form . He submitted that sheets contained in the consignment sought to be cleared under bill of entry 6020 related to the consignment already cleared under bill of entry No. 6016 and an equal quantity of strips got cleared in place of sheets under the earlier bill of entry 6016. He also submitted that the examination report has shown that the consignment sought to be cleared under bill of entry 6020 was a mixed consignment of 37 Pallets of strips and 75 Pallets of sheets. He, therefore, submitted that treating the entire consignment as of sheets and confiscating the entire goods for mis-declaration was not justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t find acceptance. The explanation that the correct description of the goods has been given in the bill of entry and the bill of lading also is more a matter of argument than what is evident from the wording of the description. The description of the goods in the bill of lading 63570 (bill of entry 6020) was tin plate waste waste strips in sheets and coil form. This gives the impression only that the entire consignment was strips. Further, as strips and sheets were liable to different customs classification and as sheets were also subject to floor price, if the appellants intended to declare the consignment as a mixed lot, the correct and proper thing to do would have been to state the quantities of strips and sheets separately in the bill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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