COMMISSIONER OF CUSTOMS Vs. P.K. SARAWGI

JUDGEMENT

(1.) REVENUE filed these appeals against the common adjudication order whereby the proceedings initiated against the respondents in respect of misdeclaration of imported goods were dropped.

(2.) THE brief facts of the case are that M/s. Hindustan Overseas and M/s. B.R. Metal made import of copper wire bars. The allegation against the importers is that they had misdeclared the goods in respect of weight. Show cause notice was issued to the respondents for confiscation of the goods and for imposition of penalty.

(3.) THE Adjudicating Authority after taking into consideration the amendment in IGM which was allowed by the customs authorities held that there was no misdeclaration on the part of the respondents.