SRI SIVAKAAMI MILLS LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal is against the order passed by the Commissioner of Customs, Trichy confirming against the appellants a demand of duty of Rs. 1,27,484/ - under Section 28(1) of the Customs Act, and appropriating an amount of Rs. 50,000/ - paid by the party towards duty so confirmed, as also imposing on them a penalty of Rs. 1,27,484/ - under Section 114A of the Act.

(2.) The facts of the case are as under : -

(3.) Heard both sides.