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M/s. Rupen Marketing Pvt. Limited Versus Commissioner of Customs, Mundra

2016 (11) TMI 1140 - CESTAT AHMEDABAD

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 infirm .....

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. 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. C/11245-11252/2015 - Order No. A/10863-10870/2016 - Dated:- 31-8-2016 - M .....

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ainst 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 .....

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ss 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 7420411 17170Kg 1829.880Kg 10000/- C .....

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9 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 .....

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and the explanation of the appellants is not satisfactory. Moreover, they had requested the adjudicating authority to waive the show cause notice and decide the matter on merits. Accordingly the adjudicating authority had decided the issue and confi .....

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