BEL INDIA TRADE PVT. LTD. Vs. CC

JUDGEMENT

(1.) HEARD both sides

(2.) THE appellant filed this appeal against the impugned order passed by the Commissioner of Customs whereby the imported goods were confiscated on the ground of mis -declaration or description of goods and allowed to release of the same on payment of redemption fine of Rs. Two lakhs and penalty of Rs. 15,000/ - was imposed under Section 112 of Customs Act.

(3.) THE brief facts of the case are that the appellant made import of Eland Bicycle in CKD condition and filed Bill of Entry declaring that the goods were of Ghana origin. On verification, it was found that infact the goods were of Chinese origin. After granting the hearing of the appellant, the Commissioner held that as the appellant misdeclared the description of goods, therefore, contravened the provisions of Section 46(4) of Customs Act.