MAYA ENTERPRISES Vs. COLLECTOR OF CUSTOMS KANDLA

JUDGEMENT

(1.) This appeal is directed against the judgment of the Customs Excise and Gold (Control) Appellate tribunal, New delhi (hereinafter referred to as 'the Tribunal') dated 14/02/1994 whereby the tribunal, has upheld the order passed by the collector, Customs, Kandia dated 8/03/1991 directing confiscation of the goods imported by the appellant and imposition of the penalty of Rs. 5,00,000. 00 and directing that the goods could be released subject to payment of redemption fine of Rs. 20,00,000. 00. By the impugned judgment the tribunal has reduced the penalty from Rs. 5,00,000. 00 to Rs. 2,50,000. 00 and the redemption fine from Rs. 20,00,000. 00 to Rs. 10,00,000. 00. The matter relates to import of 1564 evaporators for automobiles under two separate Bills of Lading. 1466 units were of thai origin and 98 units were of Japanese origin. The value of the said evaporators as disclosed by the appellant was S $ 45. 00 per piece for evaporator of Thai origin and s $ 60. 00 per piece for evaporator of Japanese origin. A show cause notice dated December 8/10, 1990 was served on the appellant wherein it was stated thus :-

(2.) In the said show cause notice it was also stated that some of the goods were without marks; in some cases marking were tom off in identical manner of all the sides and that there were also some discrepancies with regard to the number of pieces and the country of origin. By order dated 8/03/1991 the Collector of Customs found that :-

(3.) The Collector demanded a differential customs duty of Rs. 64,72,362. 00 and while ordering confiscation of the goods imposed a redemption fine of Rs. 20,00,000. 00 and penalty of Rs. 5,00,000. 00. The tribunal by the impugned judgment has agreed with the findings recorded by the Collector but has recorded the redemption fines and penalty as indicated above.