2003 (8) TMI 317

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....ushkarna, JDR, for the Respondent.  [Order]. -  In this appeal filed by M/s. H.C.L. Comnet Systems & Services Limited, the issue involved is whether the goods sent by the foreign supplier wrongly by mistake are liable to confiscation and whether the penalty is imposable on the Appellants under the provisions of the Customs Act. 2. Shri Nand Kishore, learned Advocate, submit....

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.... a penalty of Rs. 5,000/- on them; that the Commissioner (Appeals) also under the impugned Order has rejected their appeal holding that this is a case of misdeclaration attracting confiscation inasmuch as the goods did not correspond in material particulars with the declaration made on the Bill of Entry. 3. The learned Advocate, further, submitted that as soon as the discrepancy was detect....

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....alue of US Dollar 537/- which is equivalent to Rs. 28,805/- on which customs duty would come to Rs. 8,800/-; that it cannot be alleged that the Appellants and the supplier of the statute of CISCO would misdeclare to enjoy the benefit of duty of such small amount which is extremely miniscule in comparison with the operations undertaken by them. 4. Countering the arguments, Shri S.C. Pushkar....

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.... there was intention of misdeclaration of the description of the goods by the Appellants. Accordingly the goods in question are not liable for confiscation and  no penalty is imposable on the Appellants. In similar situation, the Appellate Tribunal in the case of West Coast Papers Mills Ltd. v. CC, Chennai - 2001 (130) E.L.T. 259 (T) has allowed the paper to be mutilated and cleared as waste ....