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Tribunal upholds confiscation for mis-declaration, reduces fine. The tribunal upheld the confiscation of goods due to mis-declaration of quantity in the Bill of Entry but reduced the redemption fine to Rs. 35,000 and ...
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Tribunal upholds confiscation for mis-declaration, reduces fine.
The tribunal upheld the confiscation of goods due to mis-declaration of quantity in the Bill of Entry but reduced the redemption fine to Rs. 35,000 and penalty to Rs. 10,000 considering the appellant's intended use for import and export.
Issues: 1. Imposition of redemption fine and penalty for mis-declaration of quantity in Bill of Entry.
Analysis: The appellant filed a Bill of Entry for Solid Tungsten Carbide Blanks under Advance license, declaring 25,000 pcs, but examination revealed 50,000 pcs. The adjudicating authority held the goods liable for confiscation due to mis-declaration, imposing a redemption fine and penalty. On appeal, the fine and penalty were reduced, leading to the current appeal.
The appellant argued that the fault lay with the supplier, who mistakenly dispatched 50,000 pcs instead of 25,000 pcs. The appellant only discovered this discrepancy during examination, asserting their innocence. The Revenue contended that the excessive quantity on examination warranted confiscation and subsequent fines.
The tribunal noted discrepancies in the supplier's invoices and the undated letter explaining the error. Finding a mis-declaration by the appellant, the tribunal upheld the confiscation of goods. However, considering the appellant's intended use for import and export, the tribunal deemed the initial fines excessive and reduced the redemption fine to Rs. 35,000 and penalty to Rs. 10,000.
In conclusion, the tribunal disposed of the appeal, emphasizing the mis-declaration's consequences while adjusting the fines for proportionality and fairness in light of the circumstances.
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