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Customs - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

Imported goods did not correspond to the description in the Bill ...


Misdeclared goods lead to confiscation, redemption fine, and penalties for duty evasion.

Case Laws     Customs

November 5, 2024

Imported goods did not correspond to the description in the Bill of Entry, with a discrepancy in thickness. The transaction value was correctly rejected u/r 12 due to reasonable doubt about its truth and accuracy. With no imports of identical goods, the value was rightly determined u/r 5. Confiscation of goods u/s 111(m) and redemption fine u/s 125 were justified as the appellant intentionally misdeclared the nature of goods to evade duty. Penalties u/ss 114AA and 112 were correctly imposed. The Appellate Tribunal upheld the adjudicating authority's order, dismissing the appeal.

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