2017 (4) TMI 1297

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...., Asstt. Commissioner (AR), for the Respondent. ORDER The fact of the case is that the goods were confiscated, redemption fine of Rs.  2 lakh was imposed and penalty of Rs.  20,000/- was imposed on the ground that in the bill of lading and bill of entry declared the goods as "MS retrieved Pipes Old, Used, Rusted and unserviceable", whereas on examination by the Customs, it was foun....

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....refore, there is no misdeclaration on the part of the appellants, hence the goods were not liable for confiscation and consequential penalty. He further submits that the goods were supplied from designated area of Exclusive Economic Zone, therefore as per the Circular No. 22/2002, dated 23-4-2002 the goods supplied from EEZ is not treated as import and Customs Act is not applicable on such supplie....

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....d unserviceable" and on examination it was found that the goods were old and used. Therefore, in my view, there is no different goods found as compared to the goods found declared in the bill of entry. Only because of the opinion of the examiner that the goods are serviceable, though it is old and used it cannot be said that there is misdeclaration. It is also fact that in the supplier's document ....