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of <h1>Tribunal rules against illegal confiscation of goods, reduces penalty, and modifies Customs Act order</h1> <h3>Maharaja Exports Versus Commissioner of Customs (E.P.), Mumbai</h3> Maharaja Exports Versus Commissioner of Customs (E.P.), Mumbai - TMI Issues:1. Mis-declaration of goods in shipping documents.2. Confiscation of goods under Section 113(d) of the Customs Act, 1962.3. Imposition of fine and penalty.4. Denial of DEPB claim.5. Legal validity of confiscation and penalties.Mis-declaration of Goods:The appellant filed a shipping bill for exporting Eau-De-Perfume, declaring a specific composition of the goods. However, upon investigation, it was found that the composition was not correctly declared, leading to mis-declaration and an inflated value of the goods. The correct composition rendered the appellant ineligible for DEPB benefits. The Commissioner held the goods liable for confiscation under Section 113(d) of the Customs Act, 1962, imposing a fine and penalty.Confiscation of Goods and Imposition of Fine and Penalty:The appellant contested the confiscation of goods, arguing that as the goods were never seized or provisionally released, confiscation was illegal. The Tribunal agreed, citing precedents and settled legal positions. It noted that confiscation without seizure or provisional release is incorrect. Additionally, the redemption fine imposed was deemed unsustainable due to the unavailability of the goods. The penalty imposed was also considered excessive, leading to a reduction from Rs. 5 lakhs to Rs. 1 lakh.Denial of DEPB Claim:The appellant conceded not pressing for DEPB benefits, leading to the denial of the claim by the Tribunal.Legal Validity of Confiscation and Penalties:The Tribunal found that the adjudicating authority erred in confiscating the goods without seizure or provisional release. The redemption fine was deemed inapplicable due to the absence of goods for redemption. The penalty imposed was reduced considering the correct FOB value of the exported goods. The Tribunal modified the impugned order, partially allowing the appeal and reducing the penalty to Rs. 1 lakh.---
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