HIMANSHU GARMENTS (P) LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been directed against the impugned order -in -original dated 14 -11 -2002.

(2.) THE facts are not much in dispute. The appellants sought to export certain goods by declaring them as dressing gowns to USA, a quota country. But on examination by the Customs officers, the same were found to be dresses. On account of this misdeclaration, the adjudicating authority had ordered the confiscation of the goods with an option to get the same redeemed on payment of redemption fine of Rs. 1,25,000/ - and imposed penalty of Rs. 70,000/ - under Section 114 of the Customs Act.

(3.) THE learned Counsel has not contested the impugned order on merits. He has prayed for only reduction in the redemption fine and the penalty by contending that no duty element is involved and there is no material on the record to suggest if the appellants had exceeded the quota of the category 636 under which the goods, according to the Department, were covered. Therefore, no mala fide intention on the part of the appellants for misdeclaring the goods can be presumed. The declaration, according to the Counsel, was given on the basis of the purchase order which the appellants had received from the foreign buyers. The learned JDR, has only reiterated the correctness of the impugned order.