Customs – Cestat Ahmedabad: As the variation of value of imported goods is more than 5%, it amounts to mis-declaration of quantity and value of goods, hence incremental duty along with redemption fine and penalty is rightly imposed – Appeal dismissed [Order attached]
Order date – 28 November 2022
- The Appellant, Ajit Marbles Pvt Limited, have imposed redemption fine under Section 125 and imposition of penalty under Section 112A of the Customs Act, 1962 holding that appellant have mis-declared the quantity and value of imported Polished Granite Slabs.
- The appellant have declared 465.000 sqm 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/-.
- The appellant have declared the quantity as 482 sqm whereas on examination, it was found 489.6sqm. On the excess quantity of 7.6sqm, the duty demand was confirmed and the value was re-determined.
- Being Aggrieve the appellant had filed an appeal
- Whether there is mis-declared the quantity and value of imported Polished Granite Slabs or not?
- The Tribunal relied upon the Public Notice No. 17/2010 dated 29.06.2010 which clearly provides 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, 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 present case.
- Hence appeals are dismissed.