TaxTMI 
TaxTMI 
2011 (6) TMI 297
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....issioner seeking imposition of redemption fine on goods held liable to confiscation. 1.3 Miscellaneous application No.718 of 09 is for introduction of additional evidence in the form of certificate dt.26.5.09 given by manager (Import) CFS regarding the practice of customs officers signing 1.4 Miscellaneous no.315 of 08 seeking permission to introduce weighment slips relating to impugned consignments. 1.5 Both appeals one by the importer and other by the department are arsing out of same impugned order and are being dealt with common order. 2. Heard both sides extensively. 3. Department and the appellants were specifically permitted to file written submissions after the hearing was over on 18.5.11 and, accordingly, the same st....
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....e Acrylic staple fibre weighing 433236.3 Kgs valued at Rs.21000447/- found in excess of declared weight in the 21 Bills of Entry in question, is liable to confiscation under Section 111 (m) of the Customs Act, 1962. Since the goods are not available for confiscation, no order for their confiscation can be passed. (ii) I confirm the demand of duty amounting to Rs.1,76,50,866/- (Rs.one crore seventy six lakhs fifty thousands eight hundred and sixty six) against M/s.Shiwalaya Spinning & Weaving Mills (P) Ltd.,Ludhiana under proviso to Section 28 (1) of the Customs Act, 1962. The said duty demand amount shall be paid alongwith interest at the applicable rates in terms of Section 28AB of the Customs Act, 1962. (iii) I impose a penalty of R....
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....the weighment, the officers of the warehousing corporation, ought to have been examined by the Commissioner. (d) The duty is on an ad valorem basis. The appellants have made the payment through the Bank. The foreign supplier has also confirmed the value and weight in its certificate. As there is no challenge to the value, no allegation of under-invoicing or extra remittance, the declared value must be taken to be correct. (e) The demand is clearly barred by limitation. The entire case of the Department is based on the discrepancy in weights, as shown in the invoice and packing list on the one hand, and the weight as shown in the Bill of Lading. It is an admitted position that the Bill of Lading was submitted to the Customs Authorities....
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....of the cargo (Acrylic Staple Fibre) and the gross weight of the cargo declared in the cargo declaration made in the IGM/SMTPs filed by both the Shipping Lines with Customs at the Port of import tallies with the gross weight of goods mentioned in the Bills of Lading. The gross weight of goods incorporated in the relevant entries made in the IGM register maintained by the Customs at CFS Ludhiana tallies with the gross weight of the goods mentioned on the referred Bills of Lading and corresponding IGMs/SMTPs. (d) Both the Shipping Lines have not admitted any en-route pilferage of goods. The appellant has also not claimed any en-route pilferage of goods. (e) As per disclosures made by the Shipping Lines during the investigations, the gros....
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....e, it is evident from the facts of the case that the appellant have mis-declared the weight of imported goods in the Bills of Entry fraudulently by filing the manipulated invoice and relevant packing list with intention to evade payment of customs duty leviable thereon and thus have deliberately committed a fraud with the Govt. exchequer. (h) As regards the prayer for imposition of redemption fine as claimed in the departmental appeal, he reiterates the grounds of appeal. 8.1 We have carefully considered the submission of both sides and perused the records. The imports have taken place during January, 97 to June, 98. Undisputedly, the importer has filed the bills of entry alongwith invoices, packing lists and bills of lading. The reco....
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....foreign based supplier has also clarified/certified that they supplied the goods corresponding to weight mentioned in the bills of entry/packing lists. 8.3. There is also no evidence that any payments have been made in excess of the amounts of invoices corresponding to alleged excess quantity acyclic fibre. 9. Out of 21 consignments, in respect of six consignments, it is claimed that there was mis-declaration of country of origin throwing serious doubts on the documents produced. As already noted, the proceeding relating to the said six consignments related to anti dumping duty demand based on mis-declaration of country of origin. Merely because country of origin in respect of the consignments covered by 6 bills of entry was mis-decla....