G.M. EXPORTS Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THESE appeals whose details are given below arise out of Order -in -Original No. 30/2004 -CUS. Adj. dated 30 -7 -2004 passed by the Commissioner of Customs, Bangalore.

(2.) M /s. G.M. Exports, a partnership firm imported three consignments of ceramic tiles through Bangalore. The main allegation against them is mis -declaration of quantity and value of the imported tiles. There is also allegation against the Customs House Agents M/s. Ganesh Shipping Agency with regard to tampering of documents. Some Customs officers appeared to have abetted them in the tampering of the documents. The DRI investigated the entire case and proceedings were initiated. Consequent to the proceedings against the various parties, the adjudicating authority passed the impugned order. The appellants have strongly challenged the findings of the adjudicating authority. The offending goods have been confiscated with option to redeem them on payment of a fine of Rs. 10,00,000/ - has been imposed on M/s. G.M. Exports. The differential duty in respect of each bill of entry has been demanded. Penalties have been imposed on M/s. G.M. Exports, Shri Anil Kothari, M/s. Ganesh Shipping Agency, its manager and also two employees of M/s. Ganesh Shipping Agency under Section 112A of the Customs Act, 1962. Proceedings against the 4 Departmental Officers have been dropped. Anti -dumping duty in terms of Notification No. 73/2003 -Cus., dated 1 -5 -2003 to the tune of Rs. 1,10,26,340/ - has been demanded. Revenue also has filed an appeal against the impugned order on the ground that the adjudicating authority has not imposed redemption fine in respect of the goods not available for confiscation and also for non -imposition of penalties against the Departmental Officers. Since all the issues are inter -related, the appeals are taken up together for issuing a single order.

(3.) SHRI V.M. Doiphode, learned Advocate appeared for M/s. G.M. Exports and Shri Anil Kothari, Shri S.K. Chowdhury, learned Consultant appeared on behalf of M/s. Ganesh Shipping Agency, Shri Ganesh Havanur, learned SDR appeared for the Revenue.