MONICA OVERSEAS AND ORS. Vs. CC

JUDGEMENT

(1.) THE above appeals relate to import of gold in excess of the declared quantity resulting in confiscation of excess quantity with option to redeem on payment of fine and imposition of penalty on the importers.

(2.) APPEAL Nos. C/601, 602, 603/98 -NB arise out of the adjudication order No. ADU/DS/13/98 dated 24.6.1998. The Bill of entry was filed by M/s. Monika Overseas on 7.4.1998 for clearance of 20 kgs of gold. The consignment was examined and found to contain 200 gold bars of 10 tolas each, total weight being 23.328 kgs instead of 200 bars of 100 gms each, total weight being 20 kgs as declared in the bill of entry. CHA could not satisfactorily explain the excess of 3.328 kgs of gold. On 13.4.1998, the importers submitted a letter dated 12th April, 1998 of their overseas supplier M/s. ARY Traders, Dubai and the amended invoice dated 12.4.1998 bearing the same number as the invoice earlier issued on 6th April, 1998 and submitted along with the bill of entry of 7.4.1998. The amended invoice stated that the gold imported was 200 gold bars of 10 tolas each.

(3.) THE statement of Shri Rajan Khanna, Authorised Representative of M/s. Monika Overseas was recorded on 15th April, 1998 wherein he stated that he had placed an order on the overseas supplier for 200 gold bars of 100 grams each on 5th April 1998; that he had received an invoice dated 6.4.1998 through fax on 7.4.1998; that the CHA who had filed the bill of entry, had informed him about the difference in weight; that he contacted his supplier who informed him that this was due to confusion. The entire consignment weighing 23.328 kgs was seized under the reasonable belief that it was liable to confiscation since the importer could not produce any purchase order in respect of the gold and since the Department was of the view that the importer had deliberately attempted to clear excess gold without declaring the same and without payment of duty thereon.