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TMI Blog2023 (8) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... d shipped more quantity of the subject goods to the appellant. On perusal of the case records, it is found that the appellant had no intention in wrong filing of the Bills of Entry and based on the available records, they had complied with the requirement of filing Bills of Entry for the imported consignment. However, since the provisions regarding particulars required for assessment has not been declared correctly as found out in the examination conducted by the Department, they have not complied with the Customs law in proper perspective and thus, Section 111 ibid is attracted for confiscation of goods and for imposition of redemption fine. Therefore, the order passed by the lower authority that the appellant is exposed to the penal conse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Valuation (Determination of Value of Imported Goods) Rules, 2007; confiscated the goods under Sections 111(d), (m) and (i) of the Customs Act, 1962 with an option to redeem the same on payment of redemption fine of Rs. 08 lakhs. Besides, the said order also imposed penalty of Rs. 02 lakhs under Section 112(a) ibid. The original order dated 30.03.2012 was appealed against before the learned Commissioner (Appeals), which was disposed of by the impugned order dated 30.04.2013, in upholding confirmation of the adjudged demands and rejecting the appeal filed by the appellant. Against the impugned order, the appellant has preferred this appeal before the Tribunal. 2. Learned Advocate appearing for the appellant submitted that due to mistake, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e examination conducted by the Department, they have not complied with the Customs law in proper perspective and thus, we are of the considered view that Section 111 ibid is attracted for confiscation of goods and for imposition of redemption fine. Therefore, we are in agreement with the order passed by the lower authority that the appellant is exposed to the penal consequences provided in the statute. 6. However, considering the peculiar facts of the case that on the basis of wrong documents submitted by the overseas entity, the appellant had filed the Bills of Entry, we are of the view that lenient approach can be adopted in reducing the quantum of redemption fine and penalty imposed on the appellant. Therefore, the impugned order is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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