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TMI Blog2018 (3) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... ample or goods in the invoice or bill of lading or another connected documents. Further, it is also admitted fact that these goods are very small in value, less than 5% of the value of the declared goods - it is not the case made out by the Revenue that the appellant have made windfall by importing item found undeclared in the facts of the present case. Absolute confiscation of undeclared goods upheld - quantum of penalty reduced - appeal allowed in part. - Customs Appeal No.51574 of 2017 (SM) - A/58782/2017-SM[BR] - Dated:- 1-12-2017 - Shri Anil Choudhary, Member (Judicial) Shri Kumar Vikram, Advocate for the Appellant. Shri K. Poddar, Authorized Representative (DR) for the Respondent. ORDER Per: Anil C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny order for these undeclared goods. Neither they are claiming the undeclared goods, placed in the container by the supplier, located at Hong Kong. Had they known about the same, would have entered in the bill of entry. Further the goods were of nominal value of about ₹ 36,000/- only against the declared goods valued at ₹ 20,33,073/-. They further, as per facts on record, abandoned the goods by stating that they have never ordered for the same. Further they waived the requirement of show cause notice. 3. In the order-in-original dated 6 th October 2015 it was ordered to confiscate the declared goods 7140 pcs. of blankets valued at ₹ 20,33,073/- as per declaration with option to redeem on redemption fine ₹ 3 lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sample or by way of gift sent by the foreign supplier in the said container. That appears to be a small item by way of sample or goods in the invoice or bill of lading or another connected documents. Further, it is also admitted fact that these goods are very small in value, less than 5% of the value of the declared goods. Further, I find that it is not the case made out by the Revenue that the appellant have made windfall by importing item found undeclared in the facts of the present case. Under these facts and circumstances, I find that the order of confiscation of the blankets is bad and the same is set aside. So far the confiscation of the undeclared goods is concerned, as the appellant has abandon the same, I uphold the absolute confis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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