(1.) THE above appeals arise out of a common impugned order passed by the Commissioner of Customs, New Delhi and were hence heard together and disposed of by this common order.
(2.) THE brief facts of the case are that the 3rd appellant herein filed a Bill of Entry dated 8.12.1997 through their CHA for import of goods declared as "printing paper uncoated, in reels, having not less than 70% mechanical wood pulp by weight of the total fibre content," and claimed exemption under Serial No. 78 of the Table annexed to Notification 11/97 -Cus. dated 1.3.1997 at nil rate of duty and the goods were declared to be falling under the CTH 4802.60. The CIF value of the goods was declared as Rs. 20,43/255/ - under invoice dated 25.10.1997 issued by M/s. Ridhima General Trading Company, Dubai. The goods were examined and found to be "standard newsprint" classifiable under Tariff Heading 48.01. The labels of the suppliers affixed on the reels bore the inscription "standard news -print" and also bore Order No. 7891/IN -0002 and the name of the indenting agent M/s. Anika International P. Ltd. (first appellant herein) along with specifications of the consignment and the name of the supplier M/s. Sachesen Papier, Germany. Statements of Shri Rajneesh Goel, Director of the importer and Shri Anil Vig, Managing Director of the indenting agent were recorded. On the basis of the investigations, it was alleged that the third appellant herein attempted to import newsprint which is only permissible by actual users, in the guise of printing paper and hence the consignment was liable for confiscation under Section 111 of the Customs Act, 1962 and that since the importer did not hold a valid certificate for entitlement of import newsprint and that the goods did not correspond in respect to particulars declared in the Bill of Entry. Therefore, a show cause notice was issued proposing confiscation of the consignment and proposing penal action against the importer and its Director and against the indenting agent and its Managing Director alleging that the indenting agent had connived with the importer to violate import trade restrictions. The adjudicating authority confirmed the charges raised in the show cause notice and ordered absolute confiscation of the consignment and imposed penalties as under on the above appellants:
(3.) WE have heard Shri J.M. Sharma, learned Consultant, appearing for the first and second appellant herein, Shri Gopal Prasad, learned Counsel on behalf of the third and fourth appellant and Shri M.M. Dubey, learned DR.