ESCORTS LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE present appeal has been filed by M/s. Escorts Ltd. against Order -in -Original No. 51/99, dated 16 -12 -1999 passed by the Commissioner of Customs, New Delhi, confiscating goods imported by them with an option to redeem the same on payment of fine of Rs. 5,00,000/ - and penalty of Rs. 5,23,8007 - under Section 114A of Customs Act, besides confirming the demand of Customs Duty amounting to Rs. 5,23,800/ -.

(2.) THE Appellants have also filed an application for production of Additional documents, in the form of photographs of MTS system, technical literature of the system and the items imported by them, purchase order, Bill of Lading, and copy of letter dated 20 -12 -1999 from their overseas supplier.

(3.) SHRI R. Sudhinder, Ld. Advocate, submitted that these documents are necessary for the decision in the appeal filed by them and they may be allowed to be taken on record in the interest of justice. Shri Ashok Kumar, Ld. DR, has no objection in taking these documents on record. Accordingly we allow the Misc. Application and the additional documents are taken on record.