2007 (3) TMI 568

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..... [Order]. Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner of Customs whereby the imported goods were confiscated on the ground of misdeclaration or description of goods and allowed to release of the same on payment of redemption fine of Rs. Two lakhs and penalty of Rs. 15,000/- was imposed under Section 112 of Customs Act. 3. .....

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..... ange in duty payable on the goods by misdeclaration of country of origin. The contention is that originally the goods were imported by M/s Eland International Pvt. Ltd., China and was not able to sell the bicycle in Ghana, therefore, the present importer imported the goods into India. The contention is that as there was no misdeclaration in respect of description of goods with intention to evade p .....

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..... tion of goods, the goods were bicycle in CKD condition and this is not in dispute. The only dispute is whether by mentioning the of origin the goods are Ghana origin whereas the goods were actually of Chinese origin, whether the goods become prohibited goods and liable for confiscation. It is well settled law that if the misdeclaration in respect of description of goods, country of origin, value e .....

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