FORTUNE Vs. COMMISSIONER OF CUSTOMS, CALCUTTA

JUDGEMENT

(1.) ON matter being called none appeared for the appellants and Shri J.M. Kennedy, learned JDR for the Revenue.

(2.) VIDE the impugned order, the Commissioner of Customs, Calcutta has confirmed the demand of duty of Rs. 44,000.00 by enhancing the assessable value of the Bobbin Cases imported by the appellants from China and has also confiscated the goods with an option to the appellants to redeem the same on payment of a fine of Rs. 20,000.00. The said decision has been passed by observing that there was misdeclaration as regards the country of origin. However, he has not imposed any penalty upon the appellants by observing that there was no connivance on the part of the importers.

(3.) THE appellants have prayed for a decision on merits of the case. Accordingly, we have heard the learned JDR, Shri Kennedy.