2013 (8) TMI 236

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....d Aluminium Scrap ISRI Code 'Tense' 4.5945 MTs). During first check examination of the cargo under the supervision of Assistant Commissioner, mis-declaration of the goods were noticed in as much as the imported consignment found to contain 22.8435 MTs of Aluminium Scrap ISRI Code 'Tense' v/s Rs.17,38,881/-. The details are as under: Total quantity declared in the Bill of Entry Declared Value / PMT Goods actually imported and presented for examination R/F Rs. Penalty Rs.   Total Qty   Qty.   Mis-declared   Value of mis-declared goods determined for assessment (Rs.) Cast Iron Scrap 87.2955   MTs (95%) USD 440 PMT 64.022 MTs (70%) -   - ....

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.... agree with the contentions of raised by the appellant and has upheld the order in original and rejected the appeal filed by the appellant. 4. Ld. counsel would take me through the impugned order and also the evidences relied upon by them. It is his submission that on first check basis, quantity of excess amount of Aluminium Scrap than the declared quantity was found. It is his submission that the appellant had declared in the bill of entry of quantity of 4.59 MTs on the basis of the report of pre-shipment certificate issued by the authorities. He would submit that they are not disputing the quantity of 22.8435 MTs of Aluminium Scrap found in the consignment as against declared quantity of 4.59 MTs. It is his submission that the redempti....

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....y of 4.59 MTs. In my view, the confiscation of such quantity by the lower authorities under the provisions of Section 111(m) of the Customs Act, 1962 is in accordance with the law. There is no reason for interference in such situation. It is also to be noted that when there is a confiscation under Section 125 of the Customs Act, 1962, the consequences thereto as of imposition of redemption fine and penalties follow. To that extent, the orders of both the lower authorities cannot be faulted with and are upheld. 8.Now coming to the issue of bonafide belief, I find that the claim of the assessee entertaining a bonafide belief, needs little consideration, in as much as the appellant could have been guided by the pre-shipment certificate issu....