9911796707
TMI Blog2016 (6) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... lved - Held that:- prior to clearance of the goods, while the goods were in bonded warehouse, the error committed in disclosing the proper value of the import was disclosed by appellant to Customs and appropriate duty there on was paid. Learned Adjudicating Authority opined that there was no mens rea involved in this case. Looking to the gravity of Section 112(a) of the Customs Act, 1962, this is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Prayer is allowed. Miscellaneous application is disposed of accordingly. 2. Learned counsel also says that it is finding of the learned authority below that there was no mens rea involved in the case. In one of the invoices, the exporter had not stated value of import for which the appellant was prevented to declare that in the bill of entry. Once such a finding exists, redemption fine should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the importer. He has not at all examined thoroughly the purchase order of the appellant to understand what was the goods ordered and terms of import. But he has recorded that two purchase orders made the export to reach India under Invoice No.USIO/BNo1/2552251, dated 07.11.2012and the Invoice No.USIO/BN01/2552138, dated 06.11.2012. At the request of the appellant, the invoice dated 06.11.2012 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
