2025 (6) TMI 1278

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....gs of the original authority, in relation to three imports of 'photo printers' - one current and two past - is fine of Rs. 10,00,000 under section 125 of Customs Act, 1962 for redemption of goods confiscated under section 111 of Customs Act, 1962 and penalty of Rs. 3,00,000 under section 112 of Customs Act, 1962. 2. M/s Jindal Photo Limited had filed bill of entry no. 2749408/30.07.2013 for import of 210 units valued at Rs. 62,42,846.71 on which duties of customs, chargeable under section 12 of Customs Act, 1962 and additional duty of Rs. 7,83,976 chargeable under section 3(1) of Customs Tariff Act, 1975, having been discharged on self-assessment was found to have been incorrectly computed as 'pre-packaged goods' were liable to additional ....

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....as theirs was not in conformity with the decisions of the Hon'ble Supreme Court in Akbar Badruddin Jiwani v. Collector of Customs [1990 (47) ELT 161 (SC)], in Pratibha Processors v. Union of India [1996 (88) ELT 12 (SC)] and of the decision of the Hon'ble High Court of Calcutta in Extrusion v. Collector of Customs, Calcutta [1994 (70) ELT 52 (Cal.)] and of Hon'ble High Court of Punjab and Haryana in Commissioner of Customs, Amritsar v. Kamal Kapoor [2007 (216) ELT 21 (P&H)] but the first appellate authority dismissed the appeal on the finding that mala fide intentions were evident and that mens rea was of no consequence insofar as detriment under fiscal laws are concerned. 3. The issue before us is limited to the confiscation o....

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....nt under assessment but had, on 13th August 2013, made good the differential duty, along with interest, on earlier consignments. The reference to non-payment of those was not only misrepresentation but also irrelevant in considering the liability of goods under import to confiscation under section 111(m) of Customs Act, 1962. 5. The clearances effected against the earlier bill of entry are not connected with the present proceedings as is abundantly clear in the order of the original authority confiscating goods imported vide bill of entry no. 2749408/30.07.2013. The appellant had discharged duty liability on the current, as well as past imports, on 13th August 2013 despite which the goods under import were seized on 20th August 2013. It wo....

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....lation to the duties leviable under that Act. of section 3 of Customs Tariff Act, 1975 does not extend to declarations made nor does responsibility devolve upon importers for distinguishment of declaration for the purpose of basic customs duty and, in special cases, for additional duty of customs. In such circumstances, and in the absence of any finding that the value to be declared for the purpose of section 3(1) of Customs Tariff Act, 1975 was different, the scope for invocation of section 111(m) of Customs Act, 1962 does not exist. Moreover, it is seen that the appellant had made good the differential duty liability immediately upon it being pointed out that the goods were to be subjected to duties on the basis of 'retail sale price (RS....