TMI Blog2000 (8) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... gether and are disposing them of by this common order. 2. The importing firms declared the brass scrap to be of "Honey" grade or partly of "Honey" grade and "Abony" grade in the Bills of Entry. Value of US $ 800.00 per Metric tonne was also declared. All the Bills of Entry were filed on 17-8-1999. The goods were assessed by the Customs authorities after enhancing the declared value of US $800.00 per Metric tonne to US $ 850.00 per metric tonne as the same goods were found to be imported at a value of US $ 850.00 per metric tonne. When the consignments were examined, it was observed that the quantities per Bill of Entry were roughly 27 tonnes as against the declared quantity of 20 tonnes approximately per Bill of Entry. The goods were also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative submitted that the goods were found to vary in quantity as well as grade when they were subjected to examination. He, therefore, submitted that the adjudicating authority was justified in holding the imports to be in violation of various provisions of Section 111 of the Act and in confiscating them and imposing penalties. With regard to penalty on Shri C.D. Sureka, he submitted that for each of these imports he was the person mainly responsible for the imports and he had admitted the same in his statement. He drew our attention in particular to findings of the Commissioner at internal page No. 8 of the order-in-original No. BKG/CC/ICD/TKD/4/2000, dated 18/25-1-2000 and submitted that imposition of penalty on Shri Sureka was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded specific findings that the imports were in violation of various clauses of Section 111 of the Act. He has also held that penalty would have been imposable under Section 112 if the same had not been imposed on the importing firms under Section 114A. In the facts of the present cases, we hold that penalties being correctly imposable under Section 112, the same need not be interfered with. However, taking into account the quantity of the goods involved and the quantity of the undeclared goods and their value, we are of the view that the penalties imposed on the importing firms are too high. The goods in question are also industrial raw materials. Accordingly, the penalty on the importing firms is reduced to Rs. 1 lakh each on M/s. Biharij ..... X X X X Extracts X X X X X X X X Extracts X X X X
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