2022 (3) TMI 825

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....ty to be paid was Rs. 3,25,286/-. However, the assessing officer of Group-5A reassessed the Bill of Entry, enhancing the assessable value to Rs. 13,53,385.11 and the duty liability was determined as Rs. 4,87,597/-. The same was accepted by the importer/appellant. However, during scanning of the container certain discrepancies were noticed and 100% examination was carried out by the said officers. This resulted in the recovery of undeclared goods such as Shoes (counterfeit), LED lights, Adapters, Power banks, Batteries, Cosmetics. During the follow up investigation, it came to light that some of the goods were imported infringing the rights of Intellectual Property Right holders and also in violation of Drugs and Cosmetics Act, 1940 and Bure....

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....B cable, Mobile tools, Car charger, Paper packing Roll, Printer spare parts printer board, 3 Seater Sofa, Aquarium. The supplier by mistake had sent the items such as Adidas Shoes, Nike shoes, Mobile batteries, Power banks, Power adapters, Car charger, LED lights etc. for which the appellant had not placed any order. The appellant cannot be penalised for the mistake committed by the supplier. In fact, the supplier himself had communicated with the Customs authorities as to the error caused on their part. The appellant has furnished a letter issued by the supplier to establish that shipment of undeclared goods was done by the supplier by mistake. It is submitted that the appellant does not challenge the order passed for confiscation or for a....