2009 (8) TMI 1006

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..... e the impugned order the Commissioner of Customs has held that goods imported by the appellants under Bill of Entry dated 29-1-2002 namely screen drum, electrical cabinets, geared motors and conveyor belts, bearings etc. were only components of complete hot mix plant and not a complete hot mix plant, fixed the value-of the imported goods at DM 5.50 lakhs CIF, denied the benefit of exemption from d .....

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..... de the penalty. The ratio of the above decision is applicable to all fours to the facts of the present case and hence following the same, we uphold the impugned order, save for reduction in the fine to Rs. 1,00,000/- (Rupees one lakh only) and set aside the penalty. 3. The appeal is thus partly allowed as above. (Dictated and pronounced in open court)
Case laws, Decisions, Judgements, Orders .....

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