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<h1>Customs Appeal Decision: Accounting errors, not removal, led to duty demand. Confiscation upheld for excess goods.</h1> The appeal against the Collector of Customs & Central Excise, Baroda's Order-in-Original No. 2/MP/85 dated 27-2-1985 was disposed of. Duty was ... Penalty - Accounting mistake The appeal was against Order-in-Original No. 2/MP/85 dated 27-2-1985 of Collector of Customs & Central Excise, Baroda. Duty was demanded on electric wires and cables, with some goods released and some confiscated. The duty demand was due to accounting errors, not clandestine removal. Penalty was remitted, but a warning was given to be careful with accounts. Confiscation and fine for excess goods upheld. Appeal disposed of accordingly.