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of <h1>Tribunal overturns seizure of misdeclared goods; stresses accurate declarations in trade</h1> <h3>SHIVA TRADERS Versus COMMISSIONER OF CUSTOMS (AIRPORT), KOLKATA</h3> SHIVA TRADERS Versus COMMISSIONER OF CUSTOMS (AIRPORT), KOLKATA - 2007 (219) E.L.T. 583 (Tri. - Kolkata) Issues: Misdeclaration of imported goods; Seizure and confiscation of goods by Customs AuthoritiesMisdeclaration of Imported Goods:The Appellate Tribunal CESTAT, KOLKATA, in the case, found that the Appellants imported used and old diesel engines described as new materials in the invoice dated 19-7-2001. The printed declaration on the invoice indicated the goods as new, but it was explained that this was an inadvertent error as the declaration was on a printed form. The Development Commissioner had endorsed and certified the declaration, along with putting his signature on the invoice. The Tribunal concluded that despite the printed declaration stating the goods as new, the Development Commissioner was aware that they were actually old and used diesel engines. Therefore, the Tribunal rejected the contention that the Appellants misdeclared the goods.Seizure and Confiscation of Goods by Customs Authorities:The Tribunal noted that due to the permission granted by the Development Commissioner regarding the imported goods, the Customs Authorities' action to seize and confiscate the goods was deemed unjustified. Consequently, the Tribunal set aside the impugned order, including the penalty imposed, and allowed the release of the goods to the Appellants for processing/exporting in accordance with the permission granted by the Development Commissioner and as per the Exim Policy. Both appeals were allowed based on the above terms.This judgment highlights the importance of accurate declaration of imported goods and the significance of permissions granted by relevant authorities in determining the legality of actions taken by Customs Authorities. The Tribunal's decision to consider the knowledge and endorsement of the Development Commissioner in determining the nature of the imported goods showcases a thorough analysis of the circumstances leading to the misdeclaration issue. Additionally, the Tribunal's emphasis on following proper procedures and policies, such as the Exim Policy, in processing and exporting goods underscores the adherence to regulatory frameworks in international trade transactions.
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