2008 (9) TMI 874

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..... the Customs Act, 1962 upon the importer, the respondent herein, was neither justified nor warranted despite undisputedly there being misdeclaration and violation of the provisions of the Customs Act, 1962? Whether, in the facts and circumstances of the case, when undisputedly there was misdeclaration and misdescription of the goods imported as mentioned in the bill of entry, was the Tribunal justified in setting aside the confiscation of goods and imposition of penalty despite there being violation of provisions of the Customs Act, 1962? Whether the Tribunal is justified in holding that no confiscation of imported goods can be resorted to under Section 111(d) and 111(m) of the Customs Act, 1962 despite undisputed misdeclaration of the na .....

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..... p for adjudication by the Commissioner of Customs and order was passed by the Commissioner of Customs on 16-12-2002 wherein he has taken the view that goods, in question, covered under bills are liable for confiscation for contravention of the provision under Section 111(d) & 111(m) of the Customs Act, 1962. He has, however, given an option to the importer to redeem the impugned goods on a fine of Rs. 3 Lacs in lieu of confiscation in terms of the provisions of Section 125 of the Customs Act, 1962. He has also enhanced the value of the impugned goods under Section 125(2) of the Customs Act to 1028 US $ per MT CIF and he has also imposed penalty of Rs. 3 Lacs on the respondent under Section 112(a) of the Customs Act, 1962. 3. Being aggrieve .....

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..... considering the submissions made on behalf of the rival parties, the Tribunal has come to the conclusion that there was no evidence to prove that the value declared by the importer is a manipulated one. The Tribunal has also held that the respondent importer has claimed valuation for assessment purpose as per tariff value under Notification No. 52/2002 dated 16-8-2002. The Tribunal has also followed several orders passed by it earlier in identical situation and ultimately, the Tribunal took the view that the duty demand does not get affected by declaration of grade of brass. 6. Since the Tribunal has given the finding of fact and taken the view that confiscation of the goods or imposition of penalty upon the importer was neither justified .....

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