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2019 (5) TMI 1766

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..... housing charges, as the goods were subject to 100% checking on first check basis after destuffing the container - in the interest of justice, redemption fine of ₹ 2,50,000/- is reduced to ₹ 1,00,000/- and penalty under Section 112 (a)(i) is reduced from ₹ 1 lakh to ₹ 25,000/-. Appeal allowed in part. - Customs Appeal No. 51547 of 2018-SM - FINAL ORDER NO. 51294/2019 - Dated:- 24-5-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Vaibhav Singh, Advocate for the appellant. Shri P.R.Gupta, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The appellant is a partnership firm, which is engaged in the business of import of rags for trading. .....

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..... found to contain worn clothing instead of rags, whereas the party has declared the goods as mixed rags. Worn clothing is classified under CTH 6309000 and a restricted item. The goods can be cleared after adjudication by the competent authority after deciding the value of the goods. Categorization of goods can be ascertained after thorough examination. 5. Accordingly detailed examination was conducted on 15.06.2015 in presence of panchas and other witnesses under proper panchnama. It resulted in recovery of 19308 kgs of mutilated mixed rags and 6436 kgs of worn clothings of different types i.e.pant, coat etc. 6. Further Dhruv Garg partner of M/s Bharat Industries requested that they waive right to show cause notice, and issue may be c .....

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..... ct, 1962. (iv) For his act of omission and commission which rendered the impugned goods liable to confiscation, the importer have also become liable for penal action under section 112(a)(i) of the Customs Act, 1962. And further ordered:- (i) I reject the declared value of the container amounting to ₹ 84,180/- of the offended goods i.e. mutilated mixed raged and worn clothing/worn articles imported vide Bill of Entry No.9511181 dated 09.06.2015 under section 14 of the Customs Act, 1962 read with the Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. (ii) I order for assessment of above said offending goods on redetermined assessable value ₹ 10,18,574/- in respect of the Bill of En .....

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..... ing the valuation being adopted by the Revenue. Further, it is stated that there is no deliberate misdeclaration on the part of the appellant. Bill of entry was filed based on the bill of lading, wherein it is mentioned that the container contains of 56 compressed bales of rags and having net weight of 25744 kgs. He further states that the definition of rags is vague. Accordingly, the ld. Counsel prays for waiver of redemption fine and penalty, there being no active violation of the law. 11. Opposing the appeal Ld. Authorised Representative points out that contention of the appellant cannot be taken on the face value, that worn clothing was sent by mistake by shipper. Further, the goods were admittedly found to be undervalued. Differenti .....

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