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TMI Blog2015 (1) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... he weight based on volume calculation and actual delivery of Cargo. Once it is held that weight of the cargo of the nature imported is liable to vary it is not coming out from the records, as to why 1% difference is condonable and 3% is not condonable. Appellant never knew that there could be any quantity in excess of what is available in the import documents and what was ordered. It is not a case for confiscation of imported goods and imposition of redemption fine. - Decided in favour of assesse. - Appeal No. : C/11822/2014 - ORDER No. A/12219/2014 - Dated:- 5-12-2014 - Mr. H.K. Thakur, J. For the Appellant : Shri Vinay Kansara, Advocate For the Respondent : Shri G.P. Thomas, A.R JUDGEMENT Per : Mr. H.K. Thakur; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia -[2003 (157) ELT 503 (Bom.)]. 3. Shri G.P. Thomas (AR) appearing on behalf of the Revenue defended the order passed by the first appellate authority and agued that for making the goods liable to confiscation under Section 111(m) of the Customs Act, 1962 existence of mensrea is not necessary. 4. Heard both sides and perused the case records. Appellant imported a consignment of 500MT of 2- Ethyl Hexanol but a quantity of 15.160 MTs was received in excess in the shore tanks. Appellant filed a post B/E and paid the differential duty also. Adjudicating authority in Para 4.3 and 4.4 of the Adjudication order dated 09.10.2013 has recorded that appellant is a regular importer and has also paid duty on 515.160 MTs. It was also recorded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olating any of the provisions of the Act and hence confiscation of the goods is not justified. It is pertinent to note that the rate of customs duty on Tin Plate Prime is higher than the rate of customs duty payable on Tin Plate /Waste. As soon as the petitioners came to know about the fraud played by the foreign supplier, they have taken effective steps and have cleared the goods on furnishing licenses which permit clearance of Tin Plate waste. When the petitioners had placed an order for import of tin plate prime and have paid the price for Tin Plate Prime, no fault could be found with the petitioners in furnishing Bill of Entry and licences for clearance of tin plate prime. In the present case, when the petitioner has been given a clean ..... X X X X Extracts X X X X X X X X Extracts X X X X
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