2019 (5) TMI 1730

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....ty with Shri JH Motwani, Advocates for appellant Shri Manoj Kumar, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew Appellant assails the detriments of redemption fine, attendant upon confiscation under section 111(m) of Customs Act, 1962, and imposition of penalty of Rs. 5,00,000/- under section 112(a) of Customs Act, 1962. 2. M/s Sahil International had filed bill ....

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....nd bill of lading and as the imported goods were primarily 'iPod docks'. He contends that 'speaker', which was also incorporated in the description, was unjustifiably used for rendering the finding of mis-declaration as it was not of their own volition but drawn out from the bill of lading. 4. He submits that, with the materials particulars having been furnished to the assessing officer, it is ....

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....the finding that the goods were declared as 'speaker' and that corresponding to such description is heading no. 8518 2200 of the First Schedule to Customs Tariff Act, 1975. Though the importer did declare the goods as 'speaker', we are unable to perceive that it could foster a wrong impression in the minds of examining officer. This was not an assessment under the risk management system but of phy....