9911796707
TMI Blog2002 (10) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : S.S. Sekhon, Member (T)]. A consignment of Tin Plate secondary/defective (waste) sheets at a price of US $465 per Metric Ton CIF, was imported by the appellants and the same was declared as Tinplate defective/secondary strips having width below 300 mm. Valued at US $240 per Metric Ton (C F) on the bill of entry. The goods, on examination, were found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e foreign supplier and it was only somewhere on 16-6-2001 that they intimated to the Customs Authorities about their intention to re-ship the goods, since they were not supplied the goods as per the specifications ordered by them. During the hearing, they requested for re-export and in the alternative, clearance of the goods on payment of duty on the enhanced value. Learned Commissioner, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dequate in the circumstances. There has been a misdeclaration and for that purpose, the goods have been held liable for confiscation and the law for confiscation is not being challenged before us. Therefore, we do not find any reasons not to invoke the penalty under Section 112 of the Customs Act, 1962. A penalty of Rs. 50,000.00 (Rupees fifty thousand) has been imposed, which we find no reasons t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade with or without the knowledge of the said importer. Therefore, we find no substance in the plea being taken before us that the appellants did not have any knowledge about the incorrect import. We are fortified in our views as regards the conduct of the importer, as we find that the incorrect goods were detected on Customs examination on the first check of bill of entry, prior to finalisation o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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