2022 (3) TMI 871

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..../Department. Shri Abhas Mishra, Advocate for the respondent. ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue involved in this case is whether the respondent have mis-declared the import consignment of gold/silver dore bars. 3. The admitted facts are that the respondent filed bill of entry No.8379959 dated 5.8.2020 for clearance of gold dore bars, which also consists of silver and impur....

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....d pursuant to issue of show cause notice, order-in-original was passed dated 14.08.2020 for confiscation of the two gold dorebars weighing 9100 gms valued at Rs. 3,95,38,299/- under Section 111(d), 111(1) and 111(o) of the Customs Act, 1962 with option to redeem the goods on payment of redemption fine of Rs. 40,00,000/-. Further penalty of Rs. 20,00,000/- under Section 112(a) of the Customs Act, 1....

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.... is no case of mis-declaration or any excess weight of gold dore bars found by Revenue, as per the admitted facts. 8. Thus, I hold that the whole exercise - proceedings for confiscation and penalty is only for the alleged excess quantity, that dore gold bars are more than the numbers mentioned in the packing list and the invoice, is wholly mis-conceived. 9. Thus, I hold that no case of any mis-d....