SYSTEM DYNAMIC Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE case relates to import of 25 pieces of Colour Graphic Terminals along with Base Station. The goods were declared in the Bill of Entry as Colour Graphic Terminal only. Based on information, the customs authorities examined the consignment and found that in addition to the declared colour graphic terminals, the consignment contained base station and hard disc also. Accordingly, proceedings were initiated for confiscation of the goods under Section 111(d) and (m) of the Customs Act read with Section 3(2) of the Import and Export Control Act, 1947.

(2.) DURING proceedings the appellants admitted that in previous cases also, that is, Bills of Entry Nos. 09590 dated 28 -12 -1991,11246 dated 30 -3 -1992, 742 dated 5 -7 -1992 and 1035 dated 8 -7 -1992, the same modus operandi had been adopted by the appellant to clear the excess goods by misdeclarihg the description and value of the consignment under import. Upon this finding, the Additional Collector vide impugned order confiscated the goods with an option to redeem them on payment of fine of Rs. 6.5 lacs. Further, duty was demanded at the full value of the consignment and penalty of Rs. 2 lacs was also imposed on the appellant.

(3.) THE explanation offered by the appellant in the present appeal is that foreign supplier had included Hard Disc Drive and Base Station by mistake. Therefore, there was no mis -declaration of value or non -inclusion of the goods or attempt at evasion of duty by the appellant. The submission is that appellant was only declaring in the Bill of Entry the same particulars as conveyed to him in the invoice of the supplier.