Page 210 - ELT_15th June 2020_VOL 372_Part 6th

888 EXCISE LAW TIMES [ Vol. 372

2020 (372) E.L.T. 888 (Tri. - Mumbai)
IN THE CESTAT, WEST ZONAL BENCH, MUMBAI
Dr. Suvendu Kumar Pati, Member (J)
VALLABH WOOL INDUSTRIES
Versus
COMMR. OF CUS. (EXPORT), NHAVA SHEVA
Final Order No. A/87188/2019-WZB, dated 28-11-2019 in Appeal No.
C/86887/2013
Misdeclaration - Proof of - Self-exculpatory statement of importer
about knowledge of discrepancy in description of product obtained on interac-
tions with shipper - No other evidence on record to substantiate involvement
of importer - HELD : Misdeclaration was not proved - Section 111(f) of Cus-
toms Act, 1962. [para 5]
Import general manifest - Amendment of - It can be refused only on
ground having bearing on exporter or intended purchaser, and not on import-
er. [para 5]
Penalty - Imposition of - Incorrect statement in import general mani-
fest with fraudulent intention - Importer is not liable to penalty - Sections
30(iii) and 112(a) of Customs Act, 1962. [para 5]
Appeal partly allowed
CASES CITED
Maiden Trading Co. Pvt. Ltd. v. Commissioner — 2015 (330) E.L.T. 651 (Tribunal) — Referred [Para 3]
R.S. Impex v. Commissioner — 2018 (359) E.L.T. 593 (Tribunal) — Referred .................................. [Para 3]
REPRESENTED BY : Shri Anil Balani, Advocate, for the Appellant.
Ms. Trupti Chavan, Assistant Commissioner (AR),
for the Respondent.
[Order]. - Upholding the Order-in-Original that imposed redemption fi-
ne of Rs. 10,00,000/- in lieu of confiscation under Section 111(f) and penalty of
Rs. 5,00,000/- under Section 112(a) of the Customs Act, 1962 is assailed by the
appellant in this appeal.
2. Factual backdrop of the case in brief is that IGM No. 20705/2008,
dated 25-10-2008 was filed at JNCH figuring 100% Polyester Filament Yarn Raw
White with importer name M/s. Vallabh Wool Industries, Ludhiana but the said
goods remained as unclaimed for almost two years. Earlier Alert Circular dated
3-11-2008 (RUD-1) was issued by Central Intelligence Unit (CIU) of JNCH that
some importers including M/s. Vallabh Wool Industries (Appellant) were sus-
pected to have been importing undervalued and misdeclared fabrics/yarn. On
18th June 2010, shipping line M/s. Oasis Shipping Pvt. Ltd. filed a request for
amendment of IGM No. 20705/2008 to change its description from 100% “Poly-
ester Filament Yarn Raw White” to “Nylon Viscose Blended Yarn” and also to
change the name of notified Party (importer) from M/s. Vallabh Wool Industries
to M/s. Diamond Mink Blankets Ltd. in respect of goods covered under bills of
lading No. SXNHC7137, dated 13-10-2008 that corresponds IGM No. 20705. CIU
started examining the reason for seeking change of consignee’s name and de-
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