1990 (7) TMI 203

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....ate, for the Respondents. [Order per: Jyoti Balasundaram, Member (J)].  - The Department has preferred this appeal against the non-imposition of penalty on the importers by the Additional Collector of Customs, in the following background. 2. The respondents herein imported a consignment of 120 bales declared to contain wool waste. Physical examination revealed that, out of 120 bales,....

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....90-D dated 23-5-1990) to support his stand. 6. In this case, there is no finding of concealment. Added to this is the fact that the importers had obtained a certificate from a reputed test house from UK which was seized from their office during the raid. The learned counsel rightly draws a distinction between the facts of the M/s. Gopal Jee Enterprises case (Supra) and the present appeal. In th....