2019 (3) TMI 127

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....ingly, the export obligation has been fulfilled however, the empty containers were retained by the appellant and not returned back to the supplier. The case of the department is that since the containers were not returned back and retained by the appellant, its value should have been declared to the Customs in the bills of entry but the same was suppressed and accordingly the said containers are liable for confiscation. The Adjudicating Authority confiscated the containers and for redemption of the same, imposed redemption fine of Rs. 12 Lakh and penalty of Rs. 4 lakh. Aggrieved by the order-in-original, the appellant filed the present appeal. 2. Shri P.P. Jadeja, Ld. Consultant appearing on behalf of the appellant submits that when the ....

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....ration of the submissions and perusal of the record, we find that the containers were ordered to be confiscated on the ground that the appellant have not declared the container in the bill of entry in which the goods imported were packed. On perusal of the import documents, we find that shipping bill and invoice clearly bear the description of the goods duly packed in the container. One sample invoice is scanned below:- From the description given in the above invoice, it can be seen that the fact regarding import of plate mill duly packed in container were correctly declared by the overseas supplier in the documents. It is also observed that the supplier has given a certificate which is scanned below:- From the above certificate also,....

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....VOICE Namco Industries Pvt Limited 3rd Floor,Kanika Building, 14/1 New Palasia, Indore, (M.P.) India NAMCO/IND/271 21ST JULY 2010 GAVLE, SWEDEN KANDLA, INDIA OXL SAMURAI UNDER HOOK 02581011FLU0036 DT 100720 ON TIME EVERYTH ORIGINAL DESCRIPTION OF GOODS Complete 4 Hi Reversing Plate Mill duly packed in containers and break bulk as detailed below: One 4 Hi Reversing Plate Mill (used) duly revamped suitable to roll mild steel alloy steel plate in widths up to 2500mm in thickness ranging from 4mm to 150mm including electrical motor of 9600 KWA duly fitted with ultra sensitive automatic gauge control, including all hydraulics and other accessories complete in all respect PRI....