TMI Blog2008 (6) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. The relevant facts of the case as per record, in brief, are that M/s. Jai Shree Times, filed a Bill of Entry No. 431050 dated 7-6-2005 for clearance of Standard News Print Paper in reels. On investigation, it appears that the appellant in connivance with the importer had imported Glazed Newsprint and LWC paper in reels in the guise of Standard Newsprint. It further appears that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imposition of penalty and confiscation of goods are not justified. He further submits that the amounts of fine and penalty are excessive. 3. The learned DR reiterates the finding of the Commissioner (Appeals). He submits that Shri G. Devendiran in his statement stated that he had nothing to do with imported goods and he worked at the direction of the appellant. It is apparent on the face of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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