2002 (10) TMI 703

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and in others 'embroidery without visible base' which classifiable under 5810.90. Carton No. 12-168 contained 'Embroidery without visible base and' carton Nos. 169-280 were found to contain visible 'embroidery with visible base'. 2. (a)   The department held that the appellants had misdeclared the description of the goods. The major consignment being goods falling under 5810.90 at higher rate of duty. They also found the value of 3.2 US Dollars per K.G. to be low and fixed the same at 3.5 US dollars per K.G. The consignment was held liable for confiscation under Section 111(m) of the Customs Act and the importers were held liable for penalty under Section 112 for misdeclaration. The show cause notice was waived. (b)   .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bsp; The goods were sent by the foreign supplier through oversight and the mistake in shipment has been admitted by the foreign supplier. The price of both the goods were the same, therefore the bona fides of the importers cannot be questioned and they are not liable for penalty and goods are not liable for confiscation. (e)       An excess duty of Rs. 1,69,152/- has been paid because of the enhancement of value which was refundable and they had incurred a demmurage of Rs. 1,51,015/-. 4. After hearing both the sides and considering the matter it is found :- (a)      That the imported consignment was of 3,851 K.G. of embroideries without visible base and only 684 K.G. were with v .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , when the demurrage of Rs. 1.50 lakh stated by ld. Advocate is considered. 5. We find that there is a misdeclaration rendering the goods liable for confiscation under Section 111(m). Therefore the importers are liable for penalty under section 112 as arrived at by the lower authorities. The penalty of Rs. 1,50,000/- imposed on the appellants is on the higher side. No fresh grounds have been brought before us to completely waive the fine and penalty. Considering that they were to get benefit of duty by this mis-declaration. We have reduced the fine. The penalty is also reduced to an amount of Rs. 75,000/- in the facts and circumstances of this case. 6. Appeal disposed of in above terms.
Case laws, Decisions, Judgements, Orde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X