2017 (12) TMI 821

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....Per: Dr. D.N. Panda It is submission of learned counsel that the goods imported was in terms of the contract entered into between the appellant importer and the exporter abroad. The variation found by the examining authority of Customs resulting difference in description given in Bill of Entry does not fasten any liability on the appellant for any mistake of the exporter abroad. It is his further....

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....to confiscation since that satisfies the condition of definition of the tem "smuggled goods" under Section 2(39) of the Customs Act, 1962. Once goods are confiscable, appropriate redemption fine is imposable on the basis of market value and a misdeclarant does not have any right to challenge even the valuation in case of smuggling of goods. It may be stated that the value declared was in respect o....