2009 (9) TMI 853

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....ment said to be containing total 1935 pcs. (in 144 cartons) of Bearings of total weight 6000 kgs. (gross). The total value of the goods was US$ 14,398.49 CIF. On arrival of the consignment at Mumbai Port, the Appellant filed the Bill of Entry No. 862976 dated 23-9-2008. The declaration in the Bill of Entry was made on the basis of the suppliers' Invoice, Packing list & Bill of Lading. On 6-11-2008, the Appellant paid duty of Rs. 2,14,096/- under the second check procedure. Thereafter, the goods were subjected to 100% examination at Docks on 20-11-2008. In the said examination, it was revealed that the goods were totally different from that declared in the Invoice, Packing List & Bill of Lading. Vide letter dated 5-12-2008 addressed to the D....

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....e, the Appellant relinquished its title to the goods under Section 23(2) of the Customs Act. 7. The Commissioner (Appeals) has observed that there is no evidence showing that the goods were relinquished before an order for clearance under Section 47 of the Customs Act was made. However, mere assessment of the Bill of Entry prior to the physical examination of the goods cannot be treated as an order for clearance under Section 47. After examination, the assessment becomes final and thereafter an order for clearance of the goods has to be made (out of charge order). Although the Bill of Entry was assessed for home consumption, the goods described therein never arrived. In the examination, the goods were found be other than what were descri....