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TMI Blog2020 (1) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for initiation of proceedings against the importer. From the records, we are unable to ascertain if any further investigation to establish intent to mis-declaration the goods was evidenced. Had the incompleteness of the declaration been complemented by a similar mis-declaration in the bill of lading, there could have been some support to a premise of commission of an offence. We do not find any evidence to that effect. In the circumstance of a mis-match between the bill of lading and the actual clearance of the goods, proceedings under section 116 of Customs Act, 1962 would have arisen. It is, therefore, obvious, that any intended mis-declaration of quantity would have succeeded only with a corresponding mis-declaration in the bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 149 of Customs Act, 1962. It would appear that, based on examination of the cargo, the declared goods, as well as the undeclared goods, were held liable to confiscation under section 111(i) and 111(m) of the Customs Act, 1962 with option for redemption on payment of fine of ₹ 3,50,000/- besides penalty of ₹ 1,50,000/- being imposed under section 112 of Customs Act, 1962. Furthermore, the entire consignment was denied the benefit of duty exemption under the Advance Authorization Scheme . In order-in-appeal no. 417(Gr.VII-D)/2013/JNCH/EXP-104 dated 28th May 2013, Commissioner of Customs (Appeals), Nhava Sheva, Mumbai II upheld the order of the original authority. Aggrieved by this, the appellant is before us. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 116 of Customs Act, 1962 would have arisen. It is, therefore, obvious, that any intended mis-declaration of quantity would have succeeded only with a corresponding mis-declaration in the bill of lading. Such is not on record herein. 7. In the circumstances, it would appear that the mis-declaration of the goods covered by only one of the invoices is inadvertent and not deliberate. It would have been appropriate for the competent authority to dispose off the application for amendment of the bill of entry. With the clearance of goods after exclusion from the scheme, the duty charged upon the goods is no longer in dispute. Amendment is implicit on such clearance and only the bona fides of the application for amendment cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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