TaxTMI 
TaxTMI 
2022 (5) TMI 261
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....re stuffed into the container. The cargo for the third shipping bill was being stuffed into the container at the CFS. On specific intelligence that the goods meant for export might have been in excess quantity, the cargo was recalled and was examined by the SIIB officers. On examination, it was found that the weight of the cargo was 44.5 MTs as against the weight declared as 33 MTs. The entire cargo of 44.5 MTs was seized under mahazar on 23.10.2018 on the reasonable belief that the exporter had attempted to export illicitly by misdeclaring the quantity of the goods in the shipping bills. The details are as under:- SB No./ Date Description of cargo Declared quantity (in Kgs.) Actual quantity (in Kgs.) Declared Value (Rs.) A....
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.... not properly consider the explanation given by the appellant for the excess weight of the goods. Since onion is a perishable commodity and the weight will decrease on drying before the cargo reaches the destination port, they had taken excess quantity in order to compensate the weight loss on account of drying of the onion. The said fact has not been disputed by the department. Further, the appellant has not made any monetary benefit out of the excess quantity declared. There was no export incentive received by the appellant by declaring excess quantity of the goods. This being so, the penalties imposed are too high and harsh on the appellant. Considering the fact that no motive was alleged or proved by the authorities below, the appellant....
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....of the Customs Act, 1962 which reads as under:- h) any goods which are not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under section 77; [(i) any goods entered for exportation which do not correspond in respect of value or in any material particular with the entry made under this Act or in the case of baggage with the declaration made under section 77; [(ii) any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75;]" 9. The appellant has misdeclared alm....