WORLD TRADIMPEX LIMITED Vs. COMMISSIONER OF CUSTOMS KANDLA

JUDGEMENT

(1.) Rule. Mr. Mukesh R. Shah waives service of rule on behalf of the respondents.

(2.) The petitioner has filed this petition for directing the respondent no.1 to give the benefit of full and final settlement as per Kar Vivad Samadhan Scheme in respect of the disputed penalty of Rs. 4,45,000/= imposed by the Assistant Commissioner of Customs, on 26.7.97. Short facts leading to the present proceedings are as under.

(3.) In view of the Scheme known as Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as "KVSS") for full and final settlement of tax arrears, Commissioner of Customs was moved. Proceedings were initiated against the petitioner in connection with the cargo. Case of the Revenue was that the cargo did not contain only scrap but also contained plastic commodities. On examination of the cargo, it was found that there were three items viz. poly propylene strips, PP Granuals and Recycled PP Scrap. The total weight of the different commodities was 10540 Kgs. whereas the cargo declared was 12000 Kgs. It was the case of misdescription of weight and hence the cargo was seized. Deputy Commissioner of Customs, after hearing the matter passed an order of confiscation of the goods valued at Rs.4,45,150.00 and imposed penalty of Rs. 4,45,000/- upon the petitioner no.1.