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TMI Blog2023 (9) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ormally have to be remitted back by another remand order. However, the paucity of evidence and the negligible scope for ascertainment at this stage deters us from doing so. Thus, the redemption fine and penalty imposed on the respondents by the adjudicating authority is sufficient to meet the end of justice. Therefore, the redemption fine and penalty confirmed by the adjudicating authority are upheld - impugned order upheld. Appeal filed by Revenue dismissed. - HON BLE MR. P. K. CHOUDHARY , MEMBER ( JUDICIAL ) And HON BLE MR. RAJEEV TANDON , MEMBER ( TECHNICAL ) Mr. Faiz Ahmed , Authorized Representative for the Appellant None for the Respondent ORDER PER P. K. CHOUDHARY The Revenue is in appeal agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of bills of entry. In these circumstances, invoking of Section 111(m) which applies to 111(m) any goods which do not correspond in respect of value or in any other particular with the entry made under this Act or in the case of baggage with the declaration made under Section 77 in respect thereof or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of Section 54; does not appear to be in conformity with law. Confiscation of goods is empowered when material particulars are withheld or incorrectly recorded in the declaration which, for the purpose of Section 111 of Customs Act, 1962, is the bill of entry. Therefore, whatever would be the finding on the description o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f misdeclared goods. That part of the remand order appears impossible to comply with ex post facto in the light of the finding that 4. From the examination report (only one consignment was subjected to 100% examination on first check basis), which was already on record it appeared that imports in these cases were ofa mixed lot consisting of used garments and also 40% to 50% mutilated single cut garments. xxxx 20. Before proceeding further it is pertinent here to state that the exact description and quantity of goods, container wise, cannot be determined at this stage since no 100% examination of all containers was done at the time of clearance of goods. At any event all the importers had agreed during the personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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