2015 (4) TMI 485

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....hok Jindal: The appellant is in appeal against the impugned order for imposition of redemption fine and penalty. 2. The brief facts of the case are that appellant filed a Bill of Entry for clearance of goods declared as Solid Tungsten Carbide Blanks under Advance license. The goods were assessed on the basis of declaration made in the invoice and bill of entry. On examination, it was found t....

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.... on behalf of the appellant, therefore redemption fine and penalty are not imposable. He submits that the supplier of the goods in their invoice dated April, 2013 and sent a letter to the effect that there was a mistake of the staff of supplier and quantity of 50,000 pieces was dispatched instead of 25000 pcs. The appellant also came to know of this fact only at the time of examination. Therefore,....

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.... same date, i.e. invoice No. SPH046 dated 29.4.2013 for 25000 pcs as well as 50,000 pcs. In these circumstances, I hold that there was a mis-declaration on the part of the appellant. Therefore, the lower authorities has correctly held the goods are liable for confiscation. 9. After considering the fact that the goods have been imported by the appellant for their own use and for export of the go....