SEAR CARGO SERVICES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellants are licensed Custom House agents. They filed a Bill of Entry dated 27 -11 -1999 on behalf of M/s. Escorts Limited (hereinafter referred to as the importers) for clearance of certain goods imported by the importers declaring the goods as "Software for making our MTS system Y2K compliance" for the benefit of Notification No. 20/99 -Cus., dated 28 -2 -1999. On physical examination of the goods conducted subsequently by the customs personnel, it was found that the goods were computer hardware along with certain software. On finding that the impugned goods were, by and large, different from the goods declared by the importers, Custom House seized them under Section 110 of the Customs Act. The appraising group of Customs Commissionerate assessed the total assessable value of the goods at Rs. 13,53,200/ - and determined the total customs duty payable thereon at Rs. 5,23,800/ -. The importers, in their statement under Section 108 of the Customs Act, waived show -cause notice and prayed for a lenient view.

(2.) ON 15 -12 -1999, two representatives of the importers, accompanied by the present appellants, presented their case before the Commissioner of Customs and admitted their offence. On the basis of such admission of offence of the importers, the Commissioner of Customs reached a finding that there was fragrant violation of Customs Law with intent to evade payment of duty and, accordingly, passed order dated 16 -12 -1999 against the importers and the present appellants.

(3.) THE decision against the importers consisted of confiscation of the goods with option to redeem the same on payment of fine of Rs. 5 lacs, confirmation of demand of duty of Rs. 5,23,800/ - and imposition of a penalty of an equal amount under Section 114A of the Act. As against the present appellants, the Commissioner imposed a penalty of Rs. 25,000/ -under Section 112(a) of the Customs Act. The present appeal is against this part of the order of the Commissioner.