2008 (9) TMI 874

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....the Customs Act, 1962 upon the importer, the respondent herein, was neither justified nor warranted despite undisputedly there being misdeclaration and violation of the provisions of the Customs Act, 1962? Whether, in the facts and circumstances of the case, when undisputedly there was misdeclaration and misdescription of the goods imported as mentioned in the bill of entry, was the Tribunal justified in setting aside the confiscation of goods and imposition of penalty despite there being violation of provisions of the Customs Act, 1962? Whether the Tribunal is justified in holding that no confiscation of imported goods can be resorted to under Section 111(d) and 111(m) of the Customs Act, 1962 despite undisputed misdeclaration of the nat....

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.... for adjudication by the Commissioner of Customs and order was passed by the Commissioner of Customs on 16-12-2002 wherein he has taken the view that goods, in question, covered under bills are liable for confiscation for contravention of the provision under Section 111(d) & 111(m) of the Customs Act, 1962. He has, however, given an option to the importer to redeem the impugned goods on a fine of Rs. 3 Lacs in lieu of confiscation in terms of the provisions of Section 125 of the Customs Act, 1962. He has also enhanced the value of the impugned goods under Section 125(2) of the Customs Act to 1028 US $ per MT CIF and he has also imposed penalty of Rs. 3 Lacs on the respondent under Section 112(a) of the Customs Act, 1962. 3. Being aggrieved....