TMI Blog2000 (9) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - In this appeal M/s. Makali Metals Pvt. Ltd., Calcutta, challenges the Order-in-Original No. 29/95 (JCH), dated 10-11-1995 of Commissioner of Customs, Jawahar Customs House, Nhava sheva, Maharashtra whereunder 12 MTs. of Nickel Cathodes imported by the appellants were confiscated for alleged mis-statement regarding the weight of the imported goods, and imposed a redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intent to evade payment of Customs duty to the tune of Rs. 5.06 lakhs. Before the Commissioner, the appellants pleaded that the supply of excess quantity was due to the mistake on the part of their foreign supplier who vide his letter dated 25-8-1995 was prepared take back the goods if re-shipped to them. The appellants, therefore, requested the Commissioner either to allow clearance of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of examination. He emphasised that the importers have no power to open the containers or packages for examination of the goods without the permission of the Customs. Moreover, in this case, they had no prior information from the supplier or any documents in hand to point out the discrepancy before hand. The ld. Advocate argues that for the size of the goods 1 x 1 and weight 6 M.T. in e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the ld. Advocate refers to the judgment of the Hon ble Supreme Court in the case of Akbar Badruddin Jiwani v. Collector of Customs : 1990 (47) E.L.T. 161 (S.C.); wherein it was held that imposition of heavy fine is unwarranted in the face of bona fide belief of import being legal and in imposing penalty the requisite mens rea has to be established. 4. Shri J.M. Kennedy, ld. JDR appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
