TMI Blog2007 (3) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... d demand for the consolidated penalty - Appeal No. C/951/04 - Final Order No. 249/2007-Cus.(PB) - Dated:- 20-3-2007 - [Order per: C.N.B. Nair, Member (T)]. - The present impugned order has been passed pursuant to an order of remand by the Tribunal. 2. Brief facts of the case are that the appellant is a 100% EOU and made import of 630 cartons of Video Pan Cake from Singapore in October, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction. 4. The contention of the appellant is that its unit was under physical control of the revenue and, therefore, it cannot be alleged that the imported goods were substituted for old and used ones. The appellant also submitted that the Doordarshan Kendra, Delhi has no facility to test the magnetic tapes in question and therefore, its opinion cannot be the basis for a finding about the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed to do so, duty demand and penalty have been rightly imposed. 8. It is also submitted that the samples were taken from the goods which were submitted for export and were sent to Doordarshan Kendra, Delhi and as per the opinion, the goods were old and used. The contention is that Station Engineer was cross examined and Shri N.C. Chopra had clarified that the tapes were tested in the record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed in its export obligation and duty demand, confiscation and penalty have been correctly imposed. There is no infirmity in the impugned order except in regard to separate penalties on the firm as well as its proprietor, though imposed under different sections. A consolidated penalty of Rs. 2 lakhs on the appellant firm would meet the ends of justice. Accordingly, the personal penalty imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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