TaxTMI 
TaxTMI 
2019 (12) TMI 571
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....es are importers of readymade garments from Bangladesh. After importing, they have filed Bills of Entry with the Customs authorities at the Petrapol Land Customs Station. The Bills of Entry were assessed and during examination it was found that the appellants had imported goods in excess of what were declared in the Bills of Entry and other documents. The goods imported from Bangladesh are exempted from payment of duty as per the South Asia Free Trade Agreement (SAFTA) by Notification No.99/2011-CUS dated 09.11.2011. The details of the goods which were declared and actually found in respect of M/s.Bishal Exports are as follows:- Considering 1 US$ = Rs. 69.65 Sl. No. Description of Goods/CTH Quantity in pcs Declared Value/Pcs.....
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.... Rs. 31,36,924/- (Rounded off) 4. After following due process, the learned adjudicating authority by the impugned orders, has held the entire goods imported by the aforesaid consignments were liable for confiscation and confiscated the same under Section 111 (e) and 111(l) of the Customs Act, 1962. He also gave the appellants an option to redeem the goods on payment of redemption fine under section 125 of the Customs Act. He demanded Customs duty on the entire amount of quantity of goods which were imported along with the appropriate interest. Further, he has imposed penalties under section 112 of the Customs Act. Further he also imposed a penalty upon the Customs broker for not performing his responsibilities under section 117 of the ....
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.... even with respect to those goods which are covered by the SAFTA certificate which they have produced. 8. He would submit that these facts are not in dispute. In fact, these are recorded in the impugned orders themselves. He would therefore argue that if at all any action has to be taken it can be taken only in respect of the excess goods. On the remaining goods which conformed to the SAFTA certificate, they are entitled to the benefit of exemption Notification. Such goods which are covered by their declarations are also not liable for confiscation and no redemption fine can be imposed on those goods. Similarly penalties, if any imposed have to be reckoned only on such quantity of goods as are in excess. 9. He would further argue that....
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.... "Any dutiable or prohibited goods which are not included or are in excess of those included in the entry made under this act, or in the case of baggage in the declaration made under section 77." Clause (e) of section 111 reads as follows:- "Any dutiable or prohibited goods found concealed in any manner in any conveyance." 14. Learned adjudicating authority has found that the goods in question do not conform to the declarations made in the entry made under the Customs Act, i.e. the Bill of Entry and hence held the goods liable for confiscation under section 111(e) and under section 111(l) of the Customs Act, 1962. 15. A plain reading of section 111 (e) and (l) shows that these apply to such goods only which hav....