R.K. INDUSTRIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE 2 appeals are directed against the Order -in -Original dated 4.4.2005 wherein penalty of Rs. 1 lakh each has been imposed on the appellants.

(2.) THE relevant facts that arise for consideration are that the appellants in Appeal No. C/591/05 Shri Jeewan Singh imported 234 cylinder of restricted item i.e. refrigerant gas concealed in containers. The said consignment was detected concealed in a container and on investigation it was found that the said goods was imported without any import licence, hence these goods were liable for seizure. Show cause notice was issued to the appellants to show cause as to why goods should not be confiscated and penalty should not be imposed on them under Section 112 of the Customs Act, 1962. The appellants resisted the show cause notice. The adjudicating authority after considering the submissions made by the appellants vide his Order -in -Original dated 4.4.2005 confiscated absolutely the consignment of refrigerant gas cylinder and imposed penalty of Rs. 1 lakh each on both the appellants. Since both the appeals arise from common Order -in -Original, I take up them and dispose by a single order.

(3.) NONE appeared for the appellants despite notice. There is a correspondence addressed by Shri Jeewan Singh filing some written submissions which is taken on record. Heard learned D.R.