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TMI Blog2014 (12) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... old and used furniture attempted to be exported claiming drawback. Customs found that such antiques were prohibited goods and liable to confiscation. Ld. Commissioner (Appeals) held that such a low value goods were not conceivable to be concealed for which conclusion of ld. adjudicating authority was wrong. Accordingly, he held that confiscation of 673 items of furniture was unwarranted. His findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redemption fine from ₹ 12 lakhs to ₹ 5 lakhs when there was a deliberate mis-declaration of the goods in the shipping bills - Redemption fine and penalty upheld - Decided against assessee. - C/50040/2014-CU(SM) - Final Order No. A/52294/2014-SM(BR) - Dated:- 19-5-2014 - Shri D.N. Panda, Member (J) Ms. Sukriti Das, Advocate, for the Appellant. Shri M.S. Negi, DR, for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds that the impositions are exorbitant since the value of such antique was only ₹ 883/-. 3. On the other hand, Revenue submits that the ld. Commissioner has passed an appropriate order. 4. Heard both the sides and perused the record. 5. Undisputed fact on record is that two antiques valued at ₹ 883 were concealed under 673 old and used furniture attempted to be exported claimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of goods, that calls for confiscation. Therefore, ld. Commissioner s finding is erroneous in so far as non-concealment of the antique is concerned. 6. The materials on record suggest that the antiques were two pillars with engraved architecture therein and the 673 furnitures were old and used. It is surprising how ld. Commissioner reduced the redemption fine from ₹ 12 lakhs to ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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