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TMI Blog2024 (10) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... OF CUSTOMS (IMPORTS) MUMBAI [ 2018 (11) TMI 625 - CESTAT MUMBAI] , wherein this Tribunal has observed ' Considering the various issues and submissions made and the failure of the original authority to comply with the direction in remand to disclose the margin of profit that prompted the fine and penalty, the matter would normally 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. In the light of the admitted failure to comply with the licensing requirements, we uphold the confiscation of the goods under Section 111(d) of Customs Act, 1962. However, it is our opinion that the ends of justice would be served by reducing the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Port)/AA/1752-1757/2017 dated 08.11.2017 passed by Commissioner (Appeals) of Customs, Kolkata. 3. Prima-facie, on-going through the impugned order, we find that the order of the ld. Commissioner (Appeals) is not, ex-facie, illegal or without jurisdiction. The Revenue s Stay Petitions being filed in a routine and mechanical manner and devoid of merit, are rejected. 4. The Revenue is also in appeals against the impugned order. Since the issue lies in a narrow compass, accordingly, with the consent of the ld.A.R. for the Revenue, the appeals are taken up for final disposal. 5. The facts of the case are that the respondent imported old and used worn clothing, completely fumigated which were assessed after value enhancement, confiscation and im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age 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 or value, Section 111(m) is not liable to be invoked in the absence of a declaration. 5. Confiscation under Section 111(d) has been invoked for import of old and serviceable garments without an import licence as prescribed under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was already on record it appeared that imports in these cases were of a 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 conducted by the then Commissioner of Customs (I), that the impugned goods were either old and used garments other than rags or they were not mutilated as per the norms laid down in this regard. It is on this agreement for the nature/description of goods, that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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