9911796707
TMI Blog2011 (9) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... nts in documents filed with customs are to be allowed in the discretion of the proper officer subject to his satisfaction that the amendment is for bona fide reasons - Held that: the gain that the importer was planning to make stands negated substantially due to payment of duty at higher rate of duty on higher value and there is a case for reduction in the redemption fine and penalty - Appeal is partly allowed - C/690/2007 - C/399/2011(PB) - Dated:- 7-9-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri L.P. Asthana, Advocate, for the Appellant. Shri Sunil Kumar, SDR, for the Respondent. [Order per : Mathew John, Member (T)]. The Appellant imported goods declared as Prime Tin Plate Sheets in Bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at higher rate and for higher value and they should not be penalized for the mistake of the supplier. The Commissioner (Appeal) rejected the Appeal. Aggrieved by the order of the Commissioner (Appeal) Appellant has filed this appeal. 3. The main grounds for Appeal is that the value of tin plates of secondary quality was only $465 PMT at that time. They have submitted a few copies of the Bills of Entries of imports made by other importers during the relevant period. They plead that this is a mistake of the supplier and they should not be penalized for the mistake of the supplier. There is also a pleading that they on their own had asked for examination of goods before assessment indicating that they had nothing to hide. It is further subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prime grade just to claim the benefit of lower customs duty. Even the claim that they on their own asked for examination before assessment is not evidenced from order-in-original. Such mis-declaration would warrant confiscation of goods under Section 111(m) of the Customs Act and penalty under Section 112 of the Customs Act. 8. However we note that the gain that the importer was planning to make stands negated substantially due to payment of duty at higher rate of duty on higher value and there is a case for reduction in the redemption fine and penalty. Accordingly, we reduce the fine to Rs. 75,000/- (Rupees Seventy Five Thousand only) and penalty to Rs. 50,000/- (Rupees Fifty Thousand only). 9. The Appeal is allowed partially. (Pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
