TaxTMI 
TaxTMI 
2020 (1) TMI 949
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....d vide Bills of Entry (B/E) No. 4168285 dated 25.07.2011 and 4179621 dated 26.11.2011 filed by M/s Ambika enterprises (IEC No. 1210000679), located at Gate Bhagtan Wala, Near Grain Market, Amritsar, Punjab (hereinafter referred to as the importer). The above said consignments were declared to contain 'Synthetic Diamond Powder' falling under CTH 71051000. During the examination of Bills of Entry No. 4168285 and 4179621, it was observed that the importer had declared the contents as 6,25,000 CTS (carats) (625 kg) and 1,25,000 CTS (1 25 kg) respectively. On further examination, it was observed that the importer had declared the contents as 1,000 carats per kg. However, it was found that as per the Metric standards, one kilogram of diamond powd....
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....ses filed the import documents with him; that he charged Rs. 1000/- per Bill of Entry and all other charges like customs duty, D.O. charges, warehouse charges and transport charges were borne by the importer; that after clearance of goods, the same were handed over to Shri Deepak Sharma who as per his knowledge takes them to Amritsar; that he knows that the valuation of Synthetic Powder was done as per carat only; that on how did they convert Kilos into carats, stated that he had received the invoice in carats only; that he had filed the Bill of Entry as per documents given by the importer; that he was not aware whether carats shown in invoice were correct or not; that on being shown the Literature for Synthetic diamond powder, he admitted ....
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....us, in view of the admission, it does not warrant any further elaboration and accordingly the appeals were dismissed upholding the penalty. 7. Being aggrieved, the appellant is before this Tribunal on the ground that penalty have been imposed mechanically without appreciation of the facts. Further, imposition of penalty is bad as there is no case made out of any connivance with the importer or any deliberate misdeclaration made in the bill of entry. As per the statement recorded, there is bonafide mistake, as the appellants stated that they have filed bill of entry based on the invoice and other documents received from the importer, wherein the weight/ quantity was mentioned in carats. Further, it is no case of Revenue that the appellant h....