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TMI Blog2025 (1) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of fine and penalty so as to avoid the further liability of heavy demurrage charges. The admission is not of any guilt on the part of the importer. It is not a case of malafide intention to evade duty or import goods which are prohibited as both "lead ingots" and "zinc ingots" were freely importable items. Moreover, there was not much difference in the price of the two products rather as per the supplier, the lead ingots were more expensive than zinc ingots and even the rate of duty of the two items is also the same and hence the appellant would not have really gained any monetary benefit by resorting to mis-declaration. At the most the appellant can be said to have made an incorrect declaration which can be termed as a bonafide mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s imported by M/s SB International under the Bill of Entry [BE] No. 4877899 dated 12.04.2016 and 4877899 dated 12.04.2016 were mis-declared. Container No. 2153470 and 2158234 were examined and the goods were found to be "zinc ingots" bearing the mark "calcimin zinc" contrary to the declaration that the goods were "lead ingots". The goods imported under the two BEs were seized under section 110 of the Act due to mis-declaration as "zinc ingots" instead of "lead ingots". During the course of the investigation, statement of Shri Premji Bhanusali, Proprietor of M/s S.B. International was recorded on 06.05.2016 under section 108 of the Act, wherein he stated that the order was for import of lead ingots only. However, due to mistake of the foreig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the goods and imposition of such heavy redemption fine is patently wrong and unsustainable. She also challenged the imposition of penalty under section 112 as mis-declaration of goods was neither intentional nor was on account of the appellant who has filed the BE on the basis of import documents provided by the foreign supplier. She also referred that the goods were found to have pasted slips, showing "zinc", which clearly implied that the appellant had no intention to mis-declare the description of the goods. 6. The learned authorized representative contested the appeal, basically referring to the statement of Shri Premji Bhanusali where he admitted that the goods were declared as "lead ingots" instead of "zinc ingots" and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what we find is, that the „admission‟ by the proprietor as interpreted by the revenue is not correct. The proprietor of the appellant had pleaded that it was a case of a bonafide mistake on the part of the foreign supplier and there was no evasion of duty. In view thereof he requested for release of the goods on payment of fine and penalty so as to avoid the further liability of heavy demurrage charges. The admission is not of any guilt on the part of the importer. It is not a case of malafide intention to evade duty or import goods which are prohibited as both "lead ingots" and "zinc ingots" were freely importable items. Moreover, there was not much difference in the price of the two products rather as per the supplier, the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 9. In this regard, the learned Counsel for the appellant has referred to the decision in Suzuki Powertrain India Ltd vs. Commissioner of Customs (Exports), New Delhi [2009(239) ELT 266 (Tri. Del)] where the Tribunal held that in case of bonafide mistake by foreign supplier, neither confiscation can be directed nor penalty can be imposed. Similarly, in the case of Sorento Granito Pvt. Ltd vs. Commissioner of Customs, Visakhapatnam [2009(245) ELT 657(Tri. Bang)] where also the overseas supplier had inadvertently shipped the consignment of single feeder along with the consignment of hydraulic press to Visakhapatnam Port, instead of Mundra Port and the Tribunal held that there is absolutely no malafide intention and therefore set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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