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TMI Blog2005 (9) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... als in terms of paragraph 4.2 of the Export Import Policy (herein after referred to as the said licence) and the said licence is produced at the time of clearance for debit by the proper officer of the Customs . (emphasize supplied) 2. The importers had filed Bill of Entry and had declared grammage of the textile fabrics under import, its classification and the value and total weights as per the commercial invoice and the Bill of Lading sent to them by the foreign supplier. The Customs officers who were to assess the goods ordered first check examination of the consignment. On such examination, it was discovered that the grammage declared of 94.2 GSM was not correct and the actual goods were found to be having grammage of 160 GSM. Inqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court decision in the case of Northern Plastic Ltd. v. Collector [1998 (101) E.L.T. 549 (S.C.) to the effect that a claim made on the B/E for exemption will not amount to mis-declaration to call for liability to confiscation under Section 111(m) of the Act, has force and has to be accepted. 4. We find that the Notification provides for production of valid DFRC licence at the time of debit required after the goods are assessed. In this case, the goods were not assessed when the DFRC licence for 94.2 GSM was produced by the importers. Therefore, their claim for producing a substituted DFRC licence covering the actual goods viz. textiles of GSM 160 has to be re-examined and the rejection arrived by the ld. Commissioner cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/02, dated 22-4-02, we cannot appreciate this finding. Confiscation under Section 111(o) can only be arrived at after an exemption has been granted. In this case, the assessments were not complete, no exemption was granted under Notification 46/02-cus. The goods in question cannot be rendered liable for confiscation under Section 111(o) since reading of the Section itself provides that the Section will be invoked only after the exemption is so granted and goods are out of Customs charge. We, therefore, cannot uphold confiscation under Sec. 111(o). Since liability to confiscation under Sections 111(m) and 111(o) cannot be arrived at, we cannot find an intention on the part of the importers to have deliberately mis-declared the GSM in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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