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2017 (12) TMI 33

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..... a Reddy, JC (AR) For the Respondent ORDER The facts of the case are that appellant had filed Bill of Entry No.767106 dt. 07.01.2009 for the clearance of certain used computer parts and components and declared the value as Rs. 63,77,851/-. As these goods were used computer parts and components, order for first check was given to examine the goods with the help of a Chartered Engineer to arrive at .....

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..... t of fine of Rs. 7,50,000/- under Section 125 of the Customs Act, 1962.  Penalty of Rs. 3 lakhs was imposed under Section 112 ibid.  2.      Today when the matter came up for hearing, on behalf of the appellant, Ld. Advocate Shri M. Karthikeyan submits that goods that they were not aware of the fact that the goods were consigned to them and they came to know onl .....

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..... without intimation and that Bill of Entry has not been filed by them, the fact remains that they have owned the import and also participated in subsequent proceedings before the customs authorities and the adjudicating authority.  It is also not disputed that they themselves submitted by their letter that the goods have been imported for test. This being so, the order of confiscation and imp .....

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