2005 (7) TMI 149

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....as "memory modules" valued at HK $ 2500. On further examination, it appeared that the parcel contained 500 RAMs with the following split up :- "1. HLT 128 MB : 412 Nos. 2. Hynix 226A RAMs : 88 Nos.   (Hy 504 2882247 K Korea)"   The above goods were seized under Section 110 of the Customs Act, on the premise that they had been misdeclared for import. The appellant, claiming to be the proprietor of M/s. Laila International, came to receive the parcel on 20-11-2002. But he stated that the parcel actually belonged to one Shri Juzer Mandsaur of Mumbai, whom he did not know. Nobody by name Juzer Mandsaur could be traced. The appellant was arrested, and released on bail later. Subsequent to his release....

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....d the same was not to be reckoned as a "declaration" filed by the importer. Hence, there was no question of misdeclaration of the goods in this case. In this connection, ld. Counsel relies on the Tribunal's decision in CC, Mumbai v. M. Vasi [2003 (151) E.L.T. 312 (Tri.-Mum.)] wherein the scope of declaration accompanying postal articles coming from abroad was examined with reference to the provisions of Section 82 of the Act and it was held that, even if any entry on such declaration was found to be wrong, the responsibility of wrong declaration could not be fastened upon the importer. In the absence of mis-declaration of anything by the appellant, the goods are not liable to confiscation and therefore the importer is not liable to be p....

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....rtant difference. Even if an entry is found to be wrong the responsibility of wrong declaration cannot be fastened upon the importer. It would appear that Section 111 of the Act cognizance of this situation. Clauses (l) and (m) of Section 111 read as below : "(l) any dutiable or prohibited 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. (m) any goods which do not correspond in respect of value or in any other particular with the entry made under this Act or in the case of baggage with the declaration made under Section 77 in respect thereof or in the case of goods under transhipment, with the declaration fo....