2018 (7) TMI 867

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.... Pot' classified under CTH 94059900 as parts of 'Lamps and Light Fittings' and were actually found to be 'Stage Silver Fountain' which are fire crackers correctly classifiable under CTH 36041000. Further, some items like amplifiers and speakers were found to be old and not declared as such by the respondents. For such reasons, after investigation, the SIIB issued show cause notice dated 28.10.2015 to the respondent proposing to reclassify the goods, demanding duty, for confiscation and for imposing penalties. After due process of law, the original authority rejected the value declared in respect of electronic flower plot and redetermined the same, confiscated the goods with option to redemption and further confiscated the electric bike etc.....

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....tion filed by them. He adverted to Section 114AA of the Customs Act and also the discussions made in the impugned order with respect to the report of the Standing Committee before introduction of the said provision in the Customs Act. It is argued by him that when Section 112(a) relates to violations in regard to situation where goods are liable for confiscation under Section 111, the provision under section 114AA deals with situations of intentionally making or using any declaration, statement or document which is false or incorrect in the transaction of any business for the purpose of Customs Act. The said Section is intended to penalize situation where there are paper transaction without any actual import or export of goods. In the prese....