Tribunal Upheld Confiscation & Penalties for Excess Aluminium Scrap Import The Tribunal upheld the confiscation under Section 111(m) of the Customs Act, 1962, and the imposed penalties due to the excess quantity of Aluminium ...
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Tribunal Upheld Confiscation & Penalties for Excess Aluminium Scrap Import
The Tribunal upheld the confiscation under Section 111(m) of the Customs Act, 1962, and the imposed penalties due to the excess quantity of Aluminium Scrap found during import compared to the declared quantity. While acknowledging the appellant's bonafide belief, leniency was shown in modifying the redemption fine to Rs.2,00,000/- and the penalty to Rs.75,000/- to achieve justice. The appeal was disposed of with these modifications.
Issues: Mis-declaration of goods, confiscation under Customs Act, 1962, imposition of penalty, bonafide belief of the appellant.
The judgment pertains to an appeal against an order regarding mis-declaration of goods during import. The appellant had imported goods declared as Cast Iron Scrap & Aluminium Scrap but was found to contain excess Aluminium Scrap. The adjudicating authority ordered confiscation under Section 111(m) of the Customs Act, 1962 and imposed penalties. The first appellate authority upheld the order, leading to the present appeal.
The main issue in the case was the excess quantity of Aluminium Scrap found during examination compared to the declared quantity. The appellant did not dispute the excess quantity but contested the value assessment and claimed a bonafide belief in the declaration. The Tribunal noted the undisputed excess quantity and upheld the confiscation under Section 111(m) of the Customs Act, 1962, along with the imposed penalties, finding no reason for interference.
Regarding the bonafide belief claimed by the appellant, the Tribunal considered the pre-shipment certificate issued by the authorities. It noted the 100% examination of cargo as indicated in the certificate, showing that the appellant could have been guided by it. The Tribunal decided to show leniency in the imposition of redemption fine and penalty due to these circumstances.
In conclusion, the Tribunal modified the redemption fine to Rs.2,00,000/- and the penalty to Rs.75,000/- to ensure justice in the case. The appeal was disposed of with these modifications.
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