Order date – 18 November 2022

 Facts –

• The Appellants, M/s. Swastik Creation, filed bill of entry for clearance of 103.55 kg. of 'glass stone' of various sizes under HS Code 71031029. They had filed the B/E under first check. The country of origin of goods was China.
• It was found that the appellant had mis declared the description and value of the goods and attempted to import the said goods by grossly undervaluing them and thereby tried to evade the legitimate Customs Duty. Accordingly, the Adjudicating Authority has re-determined value goods are confiscated under Section 111(m) of the Customs Act, 1962 and also the appellants are liable for penal action under section 112 (a) and/or 112 (b) and Section 114AA of the Customs Act, 1962 for violations and misdeclarations.
• Aggrieved appellant had filed an appeal.

Issue –

• Whether the appellant had mis declared the imported glass stone of various sizes?

Order –

• The Tribunal observed test reports of GLL and Panel Member Report and found that the appellant have in the B/E and the import documents declared the goods to be Glass Stone whereas on examination and assessment the same have been found to be “Cubic Zirconia” and “synthetic Ruby”.
• It also finds that as per the submissions of the appellant they have opted for first check, also cannot be said to be valid defence for the reason that first check is a facility to determine the exact nature of the goods, and not a facility to mis-declare. The invoice of the Chinese Supplier is not having any details to infuse any confidence. Hence the appellant have deliberately misdeclared the goods.
• The Tribunal relied the decision of the Hon’ble Supreme Court has in case of Balkrishna Chhaganlal Soni [1983 (13) ELT 1527 (SC)] while considering the cases of white collared criminals have observed if members belonging to high status in life should show scant regard for the laws of this country which are for public good, for protecting our foreign trade or exchange position of currency difficulties, the consequential punishment for the violation of such laws must be equally deterrent. The offences against export and import restrictions and customs are of the species of `economic’ crimes which must be curbed effectively.
• In view of the above observations of the Hon’ble Apex Court the Tribunal does not find any reasons to interfere with the fine and penalties imposed on the appellants. Hence the appeals are dismissed.