2022 (5) TMI 28

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.... Mr. Bhushan Kamble, Authorized Representative for the Respondent ORDER The issue involved in all these appeals is identical and arises out of common impugned order passed by the learned Commissioner of Customs (Appeals), Mumbai-II. Accordingly, these appeals are disposed of by this common order. 2. Brief facts of the case as summarised in the impugned order are that in respect of vessel....

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.... the Bills of Entry on the basis of invoices and packing list. On examination of the import documents, the Department observed that there is complete mismatch of the description of goods mentioned therein vis-à-vis the IGM and Bills of Lading inasmuch as the description of the goods contained in the Bills of Lading was 'SS Magnetic Melting Scrap Grade 430', whereas the description provided ....

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....ine. It is also proposed for imposition of penalties on the appellants. The matter arising out of the show-cause notice were adjudicated vide the impugned order dated 12/10/2010, wherein the proposals made were confirmed. On appeal, the learned Commissioner (Appeals) vide impugned order dated 28/01/2011 has upheld the original order, with modification in respect of the quantum of redemption fine a....

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.... is also a fact on record that the appellant had not filed the IGM correctly inasmuch as there is mis-declaration of goods furnished therein. Further, no amendment of IGM had ever been sought by the person in-charge of the vessel, before filing the B/Es by the appellants. Since there is incorrect mention of dutiable goods in the IGM, the same are liable for confiscation in terms of Section 111(f) ....