Page 207 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] BIKASH SAHA v. PRINCIPAL COMMR. OF CUSTOMS (PREVENTIVE), KOLKATA 885

Cus., dated 9-11-2011. The details of the goods which were declared and actually
found in respect of M/s. Bishal Exports are as follows :-
Considering 1 US$ = Rs. 69.65
Sl. Description of Quantity in Declared val- Enhanced Total value in Rs.
No. Goods/CTH Pcs. ue/Pcs. value/Pcs.
1. Men’s trousers 7560 0.80 US$ 1.85 US$ 7560 × 1.85 × 69.65
Cotton = Rs. 9,74,124.90
[62034200]
2. Trouser kids 7120 0.50 US$ 0.95 US$ 7120 × 0.95 × 69.65
Cotton = Rs. 4,71,112.60
[62034200]
3. Men’s Short 26060 0.40 US$ 0.73 US$ 29,193 × 0.73 ×
Cotton [declared] + 69.65 =
[62034200] 3133 [excess] = Rs. 14,84,303.49
29,193
Grand Total 43,843 Pcs. Rs.29,29,541/- (Rounded off)
3. Similarly the quantity of the goods declared and actually found in
respect of M/s. Dutta Enterprises are as follows :-
Considering 1 US$ = Rs. 69.65
Sl. Description of Quantity in Declared Enhanced Total Value in Rs.
No. Goods/CTH pcs Value/Pcs. value/Pcs.
1. Men’s T Shirt 4559 [declared] 0.30 US$ 0.82 US$ 8855.18 US$ =
Cotton + 6240 [excess] Rs.69,65 X 8855.18
[61099090] = 10799 = Rs.6,16,763.29
2. Men’s Trouser 9165 0.50 US$ 1.85 US$ 46955.25 US$ = Rs.
[62034990] 69.65 X 16955.25 =
Rs.8,99,540.89
3. Short Pant 15728 [de- 0.25 US$ 0.73 US$ 12915.16 US$ = Rs.
(Mens) clared] + 1964 69.65 X 12915.16 =
[62034990] [excess]= 17692 Rs.8,99,540.89
4. Jacket (Mens) 2428 0.60 US$ 2.60 US$ 6312.80 US$ = Rs.
[62033990] 69.65 X 6312.80
Rs.4,39,686.52
Grand Total 40,084 Pcs. Rs. 31,36,924/- (Rounded off)
4. After following due process, the Learned adjudicating authority by
the impugned orders, has held the entire goods imported by the aforesaid con-
signments were liable for confiscation and confiscated the same under Sections
111(e) and 111(l) of the Customs Act, 1962. He also gave the appellants an option
to redeem the goods on payment of redemption fine under Section 125 of the
Customs Act. He demanded Customs duty on the entire amount of quantity of
goods which were imported along with the appropriate interest. Further, he has
imposed penalties under Section 112 of the Customs Act. Further he also im-
posed a penalty upon the Customs broker for not performing his responsibilities
under Section 117 of the Customs Act, 1962.
5. Aggrieved by the impugned orders, the present appeals have been
filed.
EXCISE LAW TIMES  15th June 2020  207