9911796707
TMI Blog2018 (6) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent Per: Ramesh Nair The present appeal has been filed against Order dt. 24.08.2009 passed by the Commissioner of Customs (Export) Nhav-Sheva. The brief facts of the case are that the Appellant had filed Bill of Entry No. 993619 dt. 20.07.2009 for clearance of stainleel steel coil. The description in Bill of Entry and invoice was of Hot rolled stainless steel Plate/ Sheet cutting grade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iption of goods and weight declared by imported is 4,01,212/-. It was alleged that the Appellant has misdeclared the description and weight of goods and therefore the goods were liable for confiscation under section 111 (m). The Appellant contended before the authorities that they are new in the field and the goods ordered were Hot Rolled stainless steel sheets/plates but the supplier sent Cold Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the case of the revenue that they were having knowledge about different type of goods shipped to them and therefore they allegedly misdeclared the goods. Since they had ordered for hot rolled goods, they filed Bill of Entry for the same. The weighment slip showed the weight as 20.43 MTS and not 24.795MT. It is not coming on record as to how the value of the goods was assessed at US $ 1820 Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that it is nowhere appearing from the case records and the adjudication order that the Appellant has committed deliberate act of misdeclaration. Looking to this fact coupled with the fact that the differential duty involved is only of Rs. 1,43,767/- we deem it appropriate to reduce the redemption fine to Rs. 1 lakh and penalty to Rs. 50,000/-. The impugned order is thus modified to the above ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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