NITEE TRADING COMPANY Vs. COMMISSIONER OF CUSTOMS (SEA)

JUDGEMENT

(1.) Vide the impugned order No. 128/2001 -CAU dt. 30.7.2001 the Commissioner of Customs (Sea), Chennai has enhanced the value of the Betel Nuts imported by the appellants and has consequently confirmed the demand of differential duty along with imposition of personal penalty upon the appellants. In addition, the consignment imported by them has been confiscated with an option to the appellants to redeem the same on payment of redemption fine of Rs. 2 lakhs.

(2.) We have heard Ld. Counsel Shri S, Murugappan for the appellants and Ld. DR Shri A, Jayachandran for the Revenue.

(3.) It is seen that the appellants declared the value of Betel Nuts as US 600 per M.T, The goods were described in the documents as "Betel Nuts - -second grade". The total value of the goods was to the tune of Rs. 12,47,512 with the duty amounting to Rs. 4,99,005.