TRANSWEIGH (INDIA) LTD. Vs. COMMISSIONER OF CUSTOMS, ACC

JUDGEMENT

(1.) This appeal has been filed by M/s. Transweigh (India) Ltd. Mumbai against the Order-in-Appeal dated 07.01.2008 passed by the Commissioner of Customs (Appeals), C.S.I, Airport, Sahar, Mumbai. The Commissioner (Appeals), vide the impugned Order, has upheld the Order-in-Original dated 29.08.2007 passed by the Additional Commissioner of Customs, Mumbai by which he ordered confiscation of the goods valued at Rs. 6,07,664.57 found in excess under Section 111(m) of the Customs Act, 1962. However, he allowed the appellants to redeem the goods on payment of a fine of Rs. 1,80,000/- under Section 125 of the Customs Act, 1962 and on payment of applicable duty. He also imposed a penalty of Rs. 1,00,000/- on the appellants under Section 112(a) of the Customs Act, 1962.

(2.) Heard both the sides and perused the records.

(3.) It was further alleged that the value of goods found in excess is Rs. 6,07,664.57 and the appellants appear to have mis -declared the quantity and value of the total goods to evade payment of customs duty. For such mis-declaration, the goods appeared to be liable to confiscation under Section 111(m) of Customs Act, 1962 and the appellants liable to penalty under Section 112(a) of Customs Act, 1962.