MILTON PLASTICS LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) APPEAL C/897/01 is filed by Milton Exports, appeal C/898/01 is filed by C.I. Vaghani, Director of Milton Exports, appeal C/899/01 is filed by Milton Plastics.

(2.) THE appellant in appeal C/897/01 is aggrieved against the duty demand determined of Rs. 6,31,408/ -, along with penalty of Rs. 1.00 lakh, while two others are aggrieved only against penalties of Rs. 25,000/ - and Rs. 50,000/ - respectively imposed. In the bunch of appeals C/893/01 to 896/01 filed by Milton Plastics Ltd. B.I. Vaghyani, Chairman of Milton Plastics Ltd. D.I. Gaghani and C.I. Vaghani, Directors of Milton Plastics, duty demand of Rs. 23,19,881/ - and penalties have been imposed of Rs. 5.00 lakhs on the firm and Rs. 2.00 lakhs each on others.

(3.) THE issue involved is valuation of goods imported and the issue being common, these appeals are being disposed of by this common order.