2015 (3) TMI 420

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.... JUDGEMENT PER: D.N.PANDA Ld. Counsel vehemently opposes the adjudication on the ground that despite the order of consignee to the consigner to send mutilated goods, the consigner wrongly consigned unmutilated rags destined to Pakistan. On inspection, Customs found that the goods were un-mutilated rags for which allegation of mis-declaration of description of goods was made against the appel....

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....of description was found, the goods were liable to confiscation and the appellant when failed to exercise its option to redeem the goods, those were absolutely confiscated. That has resulted with penalty of Rs. 3,00,000/- Lakhs. 4. Heard both sides and perused the records. 5. There is no doubt at all on the record that the goods were found to be mis-declared in its description when the unmut....

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....or as well as the consignee who had hand in glove for misdeclaring description of the goods. The appellant was admittedly to be beneficiary of the goods imported fraudulently. Even though the appellant has not filed the bill of entry, the appellant is answerable under the law to the import by its intimate connection with the above smuggling. The goods became dutiable under section 12 of the Custom....