TMI Blog2010 (3) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 Conditioners and in the Bill of Entry, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Conditioners. There is no mention that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, as the appellants made import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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