TaxTMI 
TaxTMI 
2019 (12) TMI 571
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.... 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. Enhanced value/Pcs. Total Value in Rs. 01 Men's ....
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....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 Customs Act, 1962. 5. Aggrieved by the impugned orders, the present appeals have been filed. 6. Learned Counsel for the appellants would argue that the goods which they have imported were covered by the SAFTA Certificat....
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....ould 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 the excess quantity which has been discovered during examination by the Customs is a small fraction of the total quantity imported amounting for less than 10% in terms of the total number of pieces. As the excess quantity is very ....
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....llows:- "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 have been concealed and have not been declared and not the entire quantity of goods. In fact section 111(l) is very categorical that it applies to goods found in excess of what have been declared. Therefore, we find that excess goods are liable for confiscation ....