2010 (3) TMI 966

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..... both sides. The appellants filed these appeals against the impugned order whereby the imported Air Conditioners were confiscated and allowed to be redeemed on payment of redemption fine of Rs. 2.00 lakhs on M/s. Swagatika Impex Pvt. Ltd. and a penalty of Rs. 1.00 lakh was also imposed on the importing firm as well as on the Director of the importing firm. The appellants made import of Air Conditi .....

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..... It is also submitted that there is nothing in the impugned order regarding action or inaction on the Director to evade payment of duty. Therefore, the impugned order is not sustainable. 3. The contention of the Revenue is that the appellants filed the bill of entry declaring the Air Conditioners without gas, whereas, the invoice and packing list simply show the items in question as Air Conditione .....

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..... n the bill of entry, the goods were declared specifically as air conditioners without gas. The representative of the CHA made a statement under Section 108 of the Customs Act to the effect the packing list, invoices and the certificate of origin were sent to them by Shri P.K. Patnaik, Director and the verbal instructions were given to declare the air conditioners without gas. In the circumstances, .....

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