TaxTMI 
TaxTMI 
2010 (2) TMI 357
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....ared as "Viscose Rayon Filament Yarn, 120 Den of Chinese origin". The goods were supplied to M/s. Imperial Trading LLC vide invoices Nos. 03/ITL/02 and 03/ITL/02 both dated 2-8-2003 and in those invoices the goods were declared as "Viscose Rayon Filament Yarn, 120 Den of Chinese origin" 553 cartons and 207 cartons respectively. The said goods were declared to be stuffed in two Full Container Load (FCL). The details of goods as declared in the said two bills of entry and in other supporting documents like GATT declaration, Bills of Lading, Import Invoices, Packing Lists etc. are as under :- Sr. No. B/E No. & Date Description of Heading of Goods Heading of Customs Tariff/CE Qty. No. of Cartons Ass. Value Duty on decl. Ass. Value 1 875998/ 19-8-03 Viscose Rayon Filament Yarn 120-D Chinese Origin. 54033100 54033 553 16942.00 2005163.14 843869.00 2 875999/ 19-8-03 Viscose Rayon Filament Yarn 120-D Chinese Origin. 54033100 54033 207 6228.60 737157.17 310231.00 5. On the basis of the aforesaid declaration, goods were assessed to duty amounting to Rs. 11,54,100/-. The importers paid the above duty on 19-8-2003. Ther....
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....hs only). (c) I impose a penalty of Rs. 2,00,000/- (Rupees Two Lakhs only) on the importers M/s. Impex Enterprises under Section 112(a) of the Customs Act, 1962 for the acts of omission and commission which have rendered the goods liable for confiscation. (d) I also impose a penalty of Rs. 3,00,000/- (Rupees Three Lakhs only) on Shri Akil A. Rassai under Section 112(b) of the Customs Act, 1962 for his role in rendering the goods liable for confiscation. (e) I refrain from imposing any penalty on Shri Martinho Ferrao because the charges against him are not substantiated. I also refrain from imposing any penalty separately on Ms. Fiona Ferrao because she is the sole proprietor of the importing firm M/s. Impex Enterprises." 9. Being aggrieved by the said order dated 2-4-2004, the Respondent No. 1 preferred appeal under Section 129-A(1) of the Customs Act, 1962 before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai on 14-5-2004. 10. The Tribunal vide its judgment and order dated 2-12-2004 partly allowed the appeal ....
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....aling the same in the containers of the declared goods and therefore, the said goods were held to be liable to be confiscated under Sections 111(f), (I), (j) and (I) of the Customs Act, 1962. The adjudicating Authority has also observed that the said concealed goods have become prohibited goods which could not be allowed to be re-exported even by imposing fine and penalty. 15. The Appellate Tribunal in exercise of its appellate power has observed that both the parties i.e. Department and the Respondents agreed that the goods in question are liable for confiscation. The Appellate Tribunal further observed that it is not merely due to the fault of clerks and loaders that mulberry raw silk landed in India and there is something more than what meets the eye. Inspite of these sharp observations, the Appellate Tribunal found fault with the order-in-original passed by the adjudicating Authority by observing that the adjudicating Authority could not have absolutely confiscated the goods without assigning any reason in support of its order. The Appellate Tribunal has further observed that when there is discretion either to confiscate the goods absolutely or allow them to be redeemed on p....
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....ed in all 23,171.20 Kgs. as stated in Bills of Entry Nos. 875998 and 875999 dated 19th August, 2003. Those goods were assessed to duty amounting to Rs. 11,54,100/-. The Respondent No. 2 paid the said duty on 19-8-2003. In both the bills of entry, description of goods stated as "Viscose Rayon Filament Yarn 120-D Chinese Origin". No where it is stated in the bills of entry that 50 cartons of Mulberry Raw Silk were also imported by the Respondent No. 2. By false description of the goods, the Respondent No. 2 imported Mulberry Raw Silk to the tune of 2910 Kgs. 19. Under sub-section (4) of Section 17 of the Customs Act, 1962, the importer is required to make declaration and subscribe to the truth of the contents while filling the bill of entry. Section 17(4) provides for cases where declaration is found to be different from the actual contents of the consignment. Together these provisions cast duty on the importer to make true declaration of the goods. Proviso to Section 46(4) also stipulates that when the importer is unable to furnish all particulars for want of full information, he may request for examination of the goods, pending production of such information. Therefore, if the i....