1987 (2) TMI 254

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....valued at Rs. 2,91,607/- c.i.f. were imported by the Appellant and cleared on payment of duty in a sum of Rs. 2,18,705.25, on or about 16-8-1979; (b) nevertheless, 395 bags out of the aforesaid lot were seized from the appellants' warehouse and in an adjudication by the Collector of Customs of a notice to show cause alleging under valuation, the goods were directed to be confiscated subject to redemption on payment of fine in a sum of Rs. 1,25,000/-. He also levied a penalty of Rs. 25.000/-. He further directed payment of the difference in duty in a sum of Rs. 1,69,500/-; (c) on appeal to the Board, the aforesaid order was confirmed; (d) the instant Revision now heard as an appeal was the sequel. 2.  Before us, it was submi....

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....ored. It speaks, on the contrary, of "goods brought from a place outside India". It may be that the word "import" had been defined to mean the act of bringing goods into India from a place outside India [S.2(23) of the Act]. But that is not the only criterion laid down in the definition of the expression "imported goods". The definition goes further than mere "import". It does not include those cleared for home consumption. Once S. 111 did not use the expression "imported goods", there is no warrant to read that expression into it merely because the words "brought from a place outside India - merely descriptive of the word "goods" - tally with the definition of "import" in S.2(23) of the Act. Nor does it mean and imply that we should read f....

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....e declaration in the Bill of Entry. It is the act of misdeclaration that is the offence. Once it is committed, it stays put. The consequence of mis declaration is that the goods whose value had been misdeclared become liable for confiscation. It is unwarranted to construe from sub-section (m) that it speaks of goods that "do" not correspond with the value and, consequently, it does not apply to goods cleared, as if clearance is a benediction that confers absolution upon the act of misdeclaration and, thereafter, there is no question but the goods "do" correspond with the entries made in the Bill of Entry. 7.  Confiscation is an act of appropriation of private property for State or Sovereign use and usually been the result of the doi....