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2016 (11) TMI 1140 - CESTAT AHMEDABAD

2016 (11) TMI 1140 - CESTAT AHMEDABAD - TMI - Mis-declaration of declared weight of cargo - confiscation of the imported goods - redemption fine and imposition of penalty - Held that: - 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 is no allegation of malafide on the part of the appellants. We find that in the facts and circumstances of the instant case .....

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filed by M/s. Rupen Marketing Pvt. Limited against a common Order-in-Appeal dated 03.06.2015 and hence all the appeals are taken up together for disposal. The Commissioner (Appeals) vide the said Order-in-Appeal has upheld the impugned orders passed by the lower authorities. The issue involved is whether confiscation of the imported goods along with redemption fine and imposition of penalty on the ground of mis-declaration of declared weight as held by the lower authorities is correct or not. T .....

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19510Kg 3231.36Kg 20000/- 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 appellants argued that in reality there is no excess cargo and therefore no mis-declaration and hence confiscation along with redemption fine and penalty on them is not warranted. On the other hand, ld Authorised Representative for Revenue vehemently argued that .....

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