2022 (12) TMI 151

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ition of redemption fine of Rs. 30,000/- under Section 125 and imposition of penalty of Rs. 15,000/- under Section 112A of the Customs Act, 1962 holding that appellant have mis-declared the quantity and value of imported Polished Granite Slabs inasmuch as the appellant have declared 465.000sqm as against the actual quantity of 520.752. Thus the quantity of 55.752 sqm has been found in excess. Consequently the value of excess quantity of Polished Granite Slabs comes to Rs. 75,265/-. As regards the Appeal No. C/91/2012, the appellant have challenged the enhancement of value to the extent of quantity of Polished Granite Slabs found excess to the extent of 7.6 sqm. The appellant have declared the quantity as 482sqm whereas on examination, it....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rgeable weight of a slab and cannot be varied by the difference in the measurement of the slab alleged by Company declared and ascertained measurement of the slab. Whatever may be the measurement of a slab, the value is related to the chargeable weight of that slab. Therefore, due to this minor difference, neither value can be enhanced nor redemption fine and penalty is imposable. He placed reliance on the following decisions:- (a) Topaim Properties Pvt. Limited vs. CC, Nhava Sheva - 2005 (192) ELT 950 (Tri. Mumbai) (b) Nitco Tiles Limited vs. CC (Imports) - 2008 (230) ELT 89 (Tri. Mumbai) (c) GM Exports vs. CCE, Bangalore - 2008 (226) ELT 571 (Tri. Bang.) (d) GE India Industrial Pvt. Limited vs. CC, Chen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ade by both the sides and perused the record. We find that appellant have heavily relied upon the Public Notice No. 17/2010 dated 29.06.2010 in support of their defense, which is reproduced:- As per above Public Notice in Para-4, it is absolutely clear that even if variation is up to 5% or more than 5%, value of the excess weight has to be added in the bills of entry and duty shall be recovered. In case of variation is above 5% not only value shall be added but the same will be adjudicated with redemption fine and penalty. Therefore, both the impugned orders were passed in accordance with the Public Notice 17/2010 dated 29.06.2010. The judgments relied upon by the appellant are on different facts therefore same are not applicable in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ght doesn't exceed Rs. 25/-, the declared weight may be accepted. As per Point No 10, when excess weight over the prescribed allowance is noticed, the weight and value of the consignment should be proportionately increased on the B/E and the license debited with the full rate or value, so re-determined. 3. In view of the guidelines of the Appraising Manual, following practice will be followed in this Commissionerate. (i) In all kind of cargos, including scrap, no adjudication will be done up to 1% deviation in the actual weight than the declared weight, but the value of the Excess goods will be loaded in the total assessable value and appropriate duties will be recovered. (ii) If the variation is above....