2004 (9) TMI 452

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..... l against the Adjudicating authority passed by the Commissioner of Customs whereby penalty of Rs. 50,000/- is imposed under Section 112 of the Customs Act. 2. The brief facts of the case are that appellants made import of watches from M/s. Global Trading Corporation of China. On arrival of the goods the appellants were asked to submit the documents in respect of the imported goods. The appellant .....

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..... appellants. Appellants relied upon the decision of the Tribunal in the case of Commissioner of Central Excise Customs, Surat v. Garden Silk Mills Ltd., reported in 2000 (118) E.L.T. 369 (Tribunal), Swastik Rubber Products Ltd. v. Collector of Customs 1989 (40) E.L.T. 391 (Tribunal) and in the case of Garima Trade Services Ltd. v. C.C., Visakhapatnam, reported in 2002 (146) E.L.T. 150 (Tri. - Che .....

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..... rted watches whereas the supplier has sent some branded watches which were found to be fake. The only contention of the appellants is that they had not filed Bill of Entry, therefore, they are not liable to penal action. The appellants relied upon the various judgements of the Tribunal. In those cases Tribunal held that the importer can relinquish the title even if in case of Warehouse goods. The .....

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