TaxTMI 
TaxTMI 
2010 (5) TMI 733
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....rify No Objection Certificate from the Rubber Board before release of the goods. The samples were drawn by rubber board and it was found that the goods imported did not conform to the BIS Specification for technical specified natural rubber (TSNR) with respect to dirt, ash and PRI. It was alleged that grade of the goods was found to be mis-declared and also the goods did not conform the BIS specification. The said goods were confiscated and redemption fine was imposed to re-export the goods and penalties were also imposed. Aggrieved from the same, an appeal was filed before the Commissioner (Appeals), who reduced the redemption fine and penalty. Against the order of Confirmation of redemption fine and penalty, the appellant has filed this a....
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.... AIR 1990 Supreme Court 1579, wherein the Hon'ble Apex court has observed that a penalty will ordinarily be imposed in cases where the party acts deliberately in defiance of law, or is guilty of contumacious or dishonest conduct, or acts in conscious disregard of its obligation; but not, in cases where there is a technical or venial breach of the provisions of the Act or where the breach flows from a bona fide belief that the offender is not liable to act in the manner prescribed by the statute". She further relied on Northern Plastics Ltd. reported in 1998 (101) E.L.T. 549 (S.C.) = AIR 1998 Supreme Court 2371 wherein the apex court has held that the declaration was in the nature of claim made on the basis of belief entertained by the appel....
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....l without payment of duty and after processing the same it is to be re-exported. Further as per sale contract the description of the goods are same as per purchase order. The examination report submitted by the foreign supplier also confirms the test as per specification of the required goods. It is not the case where the appellant could have imported the goods on finalization of bill of entry but in this case the goods are allowed to be released only after No Objection Certificate from the rubber board conforming the BIS Standards. In that case, it cannot be said that the appellant tried to mis-declare the goods. The appellant had taken all precaution before importation of the goods to give the description of the goods as per their purchas....