TaxTMI 
TaxTMI 
2020 (1) TMI 281
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....er, the Commissioner (Appeals) has upheld order in original No 16433/2012 AM(I) dated 17.03.2012 passed by the Additional Commissioner of Customs (Import), Group II(G) holding as follows: a. "The goods imported under Bill of Entry No 5750678 dt 17.01.2012 valued at Rs. 3080445/- 9A/V) are confiscated under section 111(m) of the customs Act, 1962. However the importers are given an option to redeem the goods on payment of a fine of Rs. 1,00,000/- 9Rupees One Lakhs Only) under Section 125(1) of the Customs Act, 1962 and on payment of appropriate duty on redetermined value. b. A penalty of Rs. 50,000/- (Rupees Fifty Thousand only) is imposed on importers under Section 112(a) of the Customs Act, 1962." 2.1 The facts as reco....
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....We have heard Shri V Rama Rao, Advocate for the Appellant and Shri Ramesh Kumar Assistant, Commissioner, Authorized Representative for the revenue. 4.1 We have considered the impugned order along with submissions made in appeal and during the course of argument 4.2 As per the facts recorded in the order in original the excess weight found in the consignment over the declared weight as per the Bill of Entry was not determined on the basis of actual weighment, but on the basis of estimation. Manner of estimation as recorded by the Additional Commissioner is as follows: "Total Qty of the goods declared was 130 rolls of 500 meters each. Total gross wt declared 14.950 MTS. Total value of the goods assessed as per declared Assessab....
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.... as short declared. It is not understood if Custom Officers were suspicious of misdeclaration of weight what prevented them from actually weighing the consignment as a whole and determining the actual weight of consignment. 4.4 We find that the Bill of Entry as amended and assessed is still showing the Gross Weight of 14950 kgs as declared by the appellants. Bill of entry as filed by the appellant is reproduced below, along with the bill of entry as assessed after amending the same. From perusal of the two Bill of entries it is quite evident that in the Bill of Entry Filed by the Appellants they have declared the gross weight of the consignment as 14950 kgs and Net weight of 14560 Kgs as per the packing list issued by the foreign supp....
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....N SHIPPING AGENCY PVT.L] 5/Dt./cc/Typ: 5750678/17/01/2012/N/H brter Details 5207024281 PAN ACXPM7558GFT001 ARSH TEXTILES UDHANA : PLOT NO.B/59, ROAD NO.3, SURAT/GUJARAT IGM No 394210 :2028854/22/01/2012 24/01/2012 Port of Loading :Ningbo Cntry of Orgn.: CHINA BL No Date : NGBCB11013263 10/01/2012 No. Of Pkgs. : 130 PKG Marks: N/M 6 Nos Cntry Of Consgn.: H/BL No. Date Gross Wt. : 14950.000 KGS Inv No & Dt. : LM11008 20/12/2011 Inv Val : Freight : 49725.00 USD TOI: CIF 0.00 Insurance : 0.00 SV oad (Ass): Cust. House; M/S. SHAOXING XINXING TEXTILES LASE R TECHNOLOGES CO.LTD SHANGYAO VILLA GE. PAOJIANG INDUSTRIAL AREA, SHAO ....
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.... Rs. 130475.40 SH Cust Edu. Coss Rs. 5704.40 Duty Payable: Rs. 718024 Rs. Severf Lakh Eighteen Thousand and Twenty Four only Container Details 2025854 F REGU3079199 1 10-11 V1.5 aration * Certify that the above entries are correct. We further declare that wherever the RSP is applicable same has been y declared SHIPPING AGENCY PVT.LTD. Importer. ADARSH TEXTILES Signature NIC -- For, Adarsh Textiles thente devery e Heuvely Proprichar Document 2 Duplicate (Importer copy?. Indian Customs EDI System Imports v1.5R001 JRCH , NHAVA SHEVA , TAL:URAN, DIST-RAIGAD 40070? BILL OF ENTRY FOR SOME CONSOMPTION Descomst: IA]. _ CRA AACN1249001 ANJAN OXIPPIN....