TaxTMI 
TaxTMI 
2024 (1) TMI 784
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....etermining the assessable value of the imported goods, ordering for confiscation of the said goods under Section 111(d) and 111(m) of the Customs Act, 1962 (hereinafter referred to as the Act) and imposed redemption fine of Rs.4,50,000 and also imposed penalty of Rs.6 lakhs under Section 112(a) of the Act. 2. Briefly stated, the appellant filed the Bill of Entry No.9659490 dated 12.05.2017 for clearance of goods imported and declared as "Old Original Completely Pre-Mutated and Fumigated Mixed Hosiery Rags" and classified them under CTH 63109010. The declared weight of the goods was 27572 kgs. total 59 bales and the declared value of the goods was US$5652.26, CIF. The assessable value was Rs.3,71,641.75 and duty thereon was Rs.34,771/-. 3.....
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....firmed the confiscation, giving an option to the importer to redeem the goods on payment of redemption fine of Rs.4,50,000/- and imposing penalty under Section 112(a) of Rs.6 lakhs on the importer. Being aggrieved, the appellant filed an appeal, which has been rejected by the impugned order by the Commissioner (Appeals). Hence, the present appeal has been filed by the appellant before this Tribunal. 5. The main contention of the appellant is that the goods have been declared as "Old Original Completely Pre-Mutated and Fumigated Mixed Hosiery Rags" as per the declaration made in the Bill of Entry, invoice and so was the quantity as per the declaration made therein. The appellant pleaded that he acted in a bonafide manner as they were unawar....
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....goods were not found to be in conformity with the description in the Bill of Entry and so was the weight of the goods was in excess. We may refer to the provisions of Section 46 of the Act which deals with entry of goods on importation. In terms of sub-section (1) of Section 46, the importer of any goods other than goods intended for transit or transshipment is required to make entry thereof by presenting electronically to the proper officer, a Bill of Entry for home consumption or warehousing in the prescribed form. Further, sub-section (4) of Section 46 requires the importer while presenting a bill of entry shall at the foot thereof make and subscribe to a declaration as to the truth of the contents of such bill of entry. There is clear v....
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....es for import of impugned goods which has been referred to by the learned Authorised Representative, the same reads as under:- "a. ( If garments are only old and used but serviceable after repair they must be classified under CTH 63.09. Only such garments which are totally unserviceable and beyond repair, should be classified under CTH 63.10. b. In cases where garments declared to be rags are actually found to be only old and used garments falling under heading 63.09, as is mostly the case, the imposition of fine and penalty for violation of EXIM Policy should be such that it not only wipes out the Margin of Profit (MOP) but also acts as a deterrent against repeated imports. c. Rags to be considered as completely mutilated should be....