Vs.

Judges: S.C. AGRAWAL & G.T.NANAVATI, JJ.

Date of Judgment: Jul 14, 1998

Section 111(m) -Confiscation – Misdeclaration – Photographic Colour Films (Unexposed) Positives described as “Cinematographic film” – Pre-requisites of holding “misdeclaration” – Goods cov-ered under Chapter 37. Held that there was no misdeclaration and findings in that regard were erroneous, that the film could not be straight away put on projector or camera. Hence, not liable to confiscation.

The goods brought from a place outside India are liable to confiscation if the goods “do not correspond in respect of value or in any other particular with the entry made under this Act”. Therefore, if the description of the imported goods given to the customs authorities does not correspond in respect of value or in any other particular including its description as mentioned in the Entry made under the Act, then only they can be said to have been misdeclared and, therefore, liable to confiscation. The word “Entry” in the context of the facts of this case meant an Entry made in the Bill of Entry. The goods which were imported by the appellant were Photographic Colour Films (Unexposed) and they were meant for being used as Cinematographic Films. (Para 18)