2020 (12) TMI 963

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....on examination of the goods, it was found to be branded radial car tyres and accordingly the said goods were seized by the Custom Authorities. Immediately after the examination of the goods, the respondent contacted the foreign exporter, who admitted that due to bona fide error a wrong consignment has been exported to the respondent. Accordingly, the respondent made a representation before the authority concerned for re-exportation of the said goods. Additional Commissioner of Customs (Port), vide Order-in-Original dated 01.06.2020, held that the mis-declaration happened without the knowledge of the importer; goods are liable for confiscation under Section 111(d), 111(l) and 111(m) of the Customs Act, 1962. He imposed redemption fine of Rs.....

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....ecords. 5. On going through the impugned order, it appears that learned Commissioner (A) finds from the facts of the case that the appellant has already submitted documentary evidence before the lower adjudicating authority that there has been an error on the part of the overseas supplier in loading the consignments ordered by the importer. On this basis, learned Commissioner (A) has found that the bonafides of the respondents herein have been established and therefore, no penalty and redemption fine can be imposed in view of ratio of the Tribunal's decision in the case of Impex vs. CC, ICD, TKD, New Delhi: 2016 (332) ELT 835 (Tri. - Del.) which in turn relied upon the following: (i) Seimens Public Communication Networks Ltd. vs....