TMI Blog2009 (10) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... he Trade Marks Act, TRIPS, Foreign Trade Regulation and Rules as also Standards of Weights and Measures (Packaged Commodities) Rules. The Adjudicating Authority confiscated the goods and ordered for destruction of certain goods on the ground that the said goods were found to be counterfeit/spurious/misbranded. In this appeal the appellants are only challenging the penalties imposed on the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The brief facts of the case are that M/s Irma Impex imported certain goods including cosmetics which were found to be misdeclared in regard to quantity as well as in respect of value in violation of the provisions of Customs Act read with the provisions of Drugs and Cosmetics Act and Rules, the Trade Marks Act, TRIPS, Foreign Trade Regulation and Rules as also Standards of Weights and Mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the 4th appellant who is a CHA Firm, M/s Bad Organisation. 4. Contention of the appellants is that wrong consignments were sent by the exporter. Therefore, the appellants are not challenging the confiscation. The appellants also produced evidences in this regard. The appellants prayed for leniency in the quantum of penalties on the ground that majority of the goods have already been dest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and Rules. The goods imported by M/s. Irma Impex were found to be misdeclared in respect of value and quantity. The confiscation is not under challenge before us. Under these circumstances, we find that the penalty of Rs.5.00 lakhs imposed on the Importing Firm, M/s. Irma Impex, does not re quire any reduction. The same is upheld. In respect of the penalties on appellants, Shri Sunil Dharewa a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding is that the brand names of the deodorants were declared in bill of entry, whereas no such brand name was mentioned in the invoice and packing list. Therefore, the CHA was aware of the consignments. We find that there is no evidence on record to show that the CHA had connived with the importer in respect of misdeclaration of consignments with intent to evade payment of duty. In absence of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|