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TMI Blog2012 (5) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the Commissioner in respect of the Pencil Cells under Section 111 (d) and (m) of the Customs Act cannot be interfered with. The Commissioner allowed option to re-export this item against payment of fine of Rs 25,000/- Considering the value of the Pencil Cells, reduce the quantum of fine , assessee's appeal is disposed of - C/308, 309 & 310/03 - A/271-273/2011-WZB/C-I(CSTB) - Dated:- 15-6-2011 - Mr.P.G. Chacko, Mr. Sahab Singh, JJ. Respondent : (Represented by: B.P. Pereira, JDR) Per: P.G. Chacko 1. These appeals are directed against the Commissioner's order confiscating certain goods imported in the name of M/s Sunrise Enterprises, imposing penalties on the appellants including M/s Sunrise Enterprises etc. There is no r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ristwatches such as straps, crowns, hands, glasses, dials etc were described in the Bill of Entry as 'Bazel sets without movement'. 11041 pieces of complete wristwatches were not declared at all. Thus, the 100% examination of the goods disclosed misdeclaration of description and quantity of goods. SIIB also conducted investigations into suspected undervaluation of the goods. They compared the declared prices with those of identical/similar goods contemporaneously imported during April to September 2002 as disclosed by NIDB, whereupon the investigating agency found that the declared values were much lower than the contemporaneous import prices. As part of further investigations, statements of Shri S.K. Maruti, proprietor of M/s Sunrise Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against M/s Sunrise Enterprises and the aforenamed persons for alleged misdeclaration of description, quantity and value of the imported goods. At this juncture, the parties waived show-cause notice and requested for early adjudication. Accordingly, the learned Commissioner of Customs (Import) passed the impugned order after hearing them. The learned Commissioner confiscated 11041 pieces of complete wristwatches valued at Rs 4,46,056, in terms of Section 111 (l) of the Customs Act with option for redemption against fine of Rs 2 lakhs under Section 125 (1) of the Act. Confiscation of Bazel Cells valued at Rs 2,16,000/- was also ordered in terms of Section 111 (d) and (m) of the Act with option for re-export against payment of a fine of Rs 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee is that a request for amending the Bill of Entry was made before the assessing authority after obtaining information from the foreign supplier about wrong shipment of wristwatches and that this request was not considered. It is also submitted that a computer printout showing contemporaneous import prices for similar/identical goods had also been furnished by the assessee but the same was also not considered. It appears from the records that these submissions have been made in passing without any serious purport. In any case, the appeal of the assessee is not accompanied by any copy of their application which is said to have been filed under Section 149 of the Customs Act. However, the written submissions are accompanied by a stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Exim Policy on account of the fact that these goods did not conform to BIS Standards. The written submissions filed by the assessee are silent on this aspect. Therefore, the confiscation ordered by the Commissioner in respect of the Pencil Cells under Section 111 (d) and (m) of the Customs Act cannot be interfered with. The Commissioner allowed option to re-export this item against payment of fine of Rs 25,000/- Considering the value of the Pencil Cells, we reduce the quantum of fine to Rs 20,000/-. However, in respect of the wristwatches numbering 11041, which were not disclosed in the Bill of Entry at all, a different standard needs to be adopted in the context of examining the legality and propriety of the quantum of fine det ..... X X X X Extracts X X X X X X X X Extracts X X X X
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