Law: Customs Act, 1969

Section: 19A,32(1),32(2),79(1),156 (1),156(1)(14)

Law: General Clauses Act, 1897

Section: 24A

Customs Act (IV of 1969)-- --Ss. 32(1), 32(2), 79(1) & 156 (1), Cl. (14)--SR0. 499(I)/2009 dated 13-06-2009--Mis-declaration--Examination--Sizes of CKD bicycles, controversy over--Style of measurement--Scope--While the goods were confiscated, an option was given to the importer to redeem the confiscated goods after paying 35% redemption fine as envisaged under SRO. 499(I)/2009 dated 13-06-2009, in addition to the payment of duty and taxes chargeable thereupon--Reference was filed by the Customs Department against the order in favour of the importer passed by the Customs Appellate Tribunal (�Tribunal�) observing that while there was no guilty intention on the part of the respondent / importer, the difference in the sizes of the bicycles was due to the style of measurement of the consignment--Validity--Record revealed that the goods were examined more than once and the contravention made out against the respondent / importer by the Customs Authorities was due to their (�Authorities�) own style of measurement--But on seeing the measurement style of the respondent and as disclosed by the consigner, there was no difference in the sizes--Since the difference in sizes was between the Authorities and importer, therefore, the Tribunal had categorically observed that the same could not be made the basis of contravention or mis-declaration--Respondent / importer also offered the Customs Authorities to explain the method of measurement but no heed was paid by them in said regard--Record showed that the bicycles were imported in kilograms and not on the basis of measurement, whereas the difference in size was due to measurement of the frames of the bicycles, which was not the correct method of measurement-- Had the bicycles been imported on sizes basis then it could have been said that the contention of the applicant / Department might be correct but , in the present case, the frames of bicycles were imported in kilograms and not by virtue of sizes--Customs Authorities, on asking by the Tribunal, also failed to produce any basis (law, notification, SRO et.) for their method of measurement--Since onus in such regard was not discharged, therefore, case of…