SHILPA TRADING COMPANY Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Original No. 18/2005, dated 30 -8 -2005, passed by the Commissioner of Customs, Bangalore.

(2.) REVENUE proceeded against the appellants on the basis of the intelligence that they are under -valuing the imported goods which they had imported. On the basis of the investigation, some goods were also seized. However they were released on execution of a bond and Bank Guarantee. The Adjudicating authority passed an order dated 20 -10 -1999 wherein he demanded differential duty. Further he imposed a penalty which is equal to the duty demanded, i.e. Rs. 4,96,827/ -. Revenue appealed to the Tribunal against the said order of the Commissioner because the Commissioner has not given a finding that the goods were liable for confiscation. Further he did not impose any penalty. Therefore Revenue relying on the decision of the Apex Court in the case of Weston Components Ltd. v. C.C., New Delhi [2000 (115) E.L.T. 278 (S.C.)] appealed to the Tribunal for issue of suitable order. Thereafter the Tribunal remanded the matter to the Original authority for deciding on the redemption fine on the impugned goods. Consequently, the Commissioner passed the impugned order wherein he had discussed the issue in details and came to the conclusion that the impugned goods are liable for confiscation under Section 111(m) of the Customs Act, 1962 and imposed a fine of Rs. 3,50,125/ -. The appellants are highly aggrieved over the impugned order. Therefore they have come before this Bench for relief.

(3.) SHRI Laxmi Narayan, learned Advocate appeared on behalf of the appellants and Ms. Sudha Koka, learned SDR for the Revenue.