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TMI Blog2012 (10) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... ich resulted in wrong declaration in the quantity of the goods and the value of the goods – Held that:- an error in filing Bill of Entry which error was detected before taking delivery of goods and Customs Act provides for correction of such errors as may be seen from Section 149 of the Customs Act - It to be a case of genuine mistake and ordered that there was no case for confiscation of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time of taking delivery, it was noticed that the packet contained two spectrometers instead of one declared in Bill of Entry. Thereupon the importer requested for amendment of the Bill of Entry to include the extra goods. In fact the appellants noticed that the supplier had given two invoices viz. Invoice No. 24666 dated 27-6-2006 and Invoice No. 24667, dated 27-6-2007. But the Appellant while a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, he reduced the penalty from Rs. 50,000/- to Rs. 10,000/-. 2. Revenue has filed the appeal considering that the order of the Commissioner (Appeals) is not legal and proper. Revenue is arguing that the importer failed to make a truthful declaration in the Bill of Entry and the declaration filed by the Appellants was not correct. Revenue argues that mens rea is not necessary for confiscating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the importer. The decision of the Apex Court in the case of M/s. Jain Exports Pvt. Ltd. (supra) and Pine Chemical Suppliers (supra) also underscores this legal position. However, we note that the issue involved in the case of M/s. Jain Exports was that the importer had not met the licensing requirement. In the case of Pine Chemical Suppliers the matter involved a misdeclaration in the grade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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