INTERNATIONAL AMUSEMENT LTD. Vs. COMMISSIONER OF CUS., BANGALORE

JUDGEMENT

(1.) THIS is an appeal against Order -in -Original No. 10/2003 dated 31 -3 -2003 passed by the Commissioner of Customs, Bangalore.

(2.) THE appellants M/s. International Amusements Ltd., Bangalore filed Bills of Entry dated 11 -6 -2001 and 29 -6 -2001 for clearing bowling alley equipment from ICD, Bangalore. Intelligence was received that the appellants mis -declared the quantity and value of the equipment imported. Investigations revealed that the appellant imported 12 lane equipment declaring the same to be 6 lane equipment. Revenue proceeded against the appellants by issue of show cause notice dated 6 -8 -2002. The Adjudicating Authority passed the impugned order confiscating the bowling alley equipment under Section 111(m) of the Customs Act, 1962. A redemption fine of Rs. 6,00,000/ - was imposed. Differential duty of Rs. 11,46,537/ - was demanded under Section 28(1) of the Customs Act, 1962. Interest of Rs. 1,53,907/ - was demanded under Section 28AB. A penalty of Rs. 4,00,000/ - was imposed under Section 112(a). A penalty of Rs. 10,00,000/ -was imposed on Shri Ravi Madan, Manager, M/s. International Amusement Ltd. under Section 112 (a). The appellants have strongly challenged the findings of the Adjudicating Authority. Hence, they have come before this Tribunal for relief.

(3.) SHRI Lakshminarayana, learned Advocate appeared for the appellants and Shri K. S. Reddy, learned JDR appeared for the Revenue.