2016 (11) TMI 1140

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..... f the lower authorities. However, we find that there is no allegation of malafide on the part of the appellants. We find that in the facts and circumstances of the instant case, imposition of penalty is too harsh a measure. We, therefore set-aside the penalties imposed on the appellants - impugned orders are upheld with the above modification of penalty clause - appeal disposed off. - Appeal No. .....

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..... The actual weight of the cargo vis-`-vis the excess quantity more than the declared quantity in respect of each appeal, and the details of penalty imposed, are as follows:- Appeal No. Bill of Entry No. Actual Quantity Excess Quantity Penalty imposed C/11245/2015 74204 .....

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..... C/11251/2015 7341269 17090Kg 1874.52Kg 10000/- C/11252/2015 7340757 22230Kg 1983Kg 10000/- 2. The appellants contended that the excess weight is due to packing material of corrugated boxes. Ld. Advocate for the appella .....

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..... s that the impugned orders are in order. 3. On careful consideration of the arguments of both sides and perusal of records, we find force in the arguments of the ld. Authorised Representative for Revenue. It is also observed that the packing list mentions the carton weight and net weight. We do not find any infirmity in the impugned orders of the lower authorities. However, we find that there i .....

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