9911796707
TMI Blog2000 (11) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... ,42,750/- under Sections 111(d) and 111(m) of the Customs Act with option to redeem the same on payment of fine of Rs. 5,00,000/- and also imposed penalty of Rs. 50,000/- under Section 112(a) of the Customs Act on them. 2.The facts giving rise to this appeal may briefly be stated as under : 3.The appellants filed a Bill of Entry dated 7-5-1999 with the Assistant Commissioner of Customs, Varanasi for clearance of imported cargo consisting of 485 bales of old lot stock garments (assorted) falling under Chapter sub-headings 6203.41, 6203.42, 6203.43, 6203.33, 6205.20, 6205.30, 6206.30 and 6206.40 of the Customs Tariff imported from Japan in two containers. They also submitted invoice and packing list No. NKS 10492, dated 14-2-1999 issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appreciable wear, were classified under Chapter sub-heading 6309.00 of the Customs Tariff and in terms of EXIM Policy 1997-2002 such goods were consumer goods and could be imported only against specific import licence which the appellants did not possess at that time. There was misdeclaration of the goods by them also. Therefore, the goods became liable for confiscation under Sections 111(m) and 111(d) of the Customs Act. Accordingly, the show cause notice dated 5-11-1999 was issued to the appellants vide which they were called upon to show cause as to why the goods be not confiscated under Sections 111(d) and 111(m) and penalty be not imposed under Section 112 of the Customs Act on them. They contested the correctness of that show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Globe International Agencies v. CC, Madras - 1997 (71) ECR 804 = 1997 (94) E.L.T. 129 (Tribunal) and 1997 (71) ECR 850 to contend that they were not debarred from contesting the valuation. 7.In our view in the present appeal, the question of loading of the value of the goods cannot at all be legally agitated by the appellants. Admittedly, the price of the imported goods declared by them was US $ 0.40 per Kg. but the same was not accepted and loaded to US $ 0.50 per Kg. This loading in the value was done in consultation with Shri Gautam Sinha, the Representative and Special Attorney of the appellants who even signed an affirmation accepting the loaded value of the goods on the back of the Bill of Entry dated 7-5-1999. After loading of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage. The payment of duty was not made by them under protest on the loaded value of the goods. Their own Attorney/Representative agreed to the loaded value of the goods and signed the affirmation on the back of the Bill of Entry even and that is why no show cause notice in this regard was issued to them. The show cause notice in the instant case was issued to them only for the confiscation of the goods and imposition of penalty on them due to misdeclaration of nature of goods and import of the same without specific licence. 9.The challenge of the appellants against the confiscation of the imported goods is also without any basis. They undoubtedly could not import the readymade garments used, worn and showing signs of appreciable wear, cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g regard to their mala fide conduct. The mis-description and undervaluation of the goods was purposely and deliberately done by them with the sole object of deceiving the Customs authorities and to avoid the payment of appropriate Customs duty. The ratio of the law laid down in Jai Hind Wire Rod Mills Ltd. v. CC, Trichy - 2000 (121) E.L.T. 159 referred by them in their written submissions, wherein the matter was sent back for determining the redemption fine and penalty by taking into account the demurrage and landed cost of the consignment, is not at all of any help to them, in the case in hand. The goods were rightly detained as they tried to play fraud on the Customs authorities by misdeclaring and undervaluing the goods, but were timely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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