TaxTMI 
TaxTMI 
1990 (9) TMI 174
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....ted that the matter may be decided on the grounds mentioned in the appeal memo. 3. Briefly, the facts of the case are that M/s. S.B. Metal Co., 6/42, Dariya Mahal No. 3, 80, Napean Sea Road, Bombay - 400 006 had imported 69 drums of brass dross vide bill of entry No. 1518/51. The importers had declared the imported goods as brass dross weighing 17.024 metric tonnes nett from USA and claimed its clearance under OGL Appendix 10, Part 111, Sr. No. 2 of AM 1984 Policy and the suppliers were M/s. Amalgamated Iron & Metal Inc., New York and the unit price declared in the invoice No. 119/15-8-83 was US cents 58 per Lb CIF Bombay. Pursuant to certain intelligence information received, it was found that there was misdeclaration of the goods and the....
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....d the Collector had confiscated the goods, but gave an option to the importers to redeem the goods on payment of fine of Rs. 60,000.00 (Rs. sixty thousand only) and had also imposed a penalty of Rs. 50,000.00 on the importers and Rs. 5000.00 on the indenting agents, and being aggrieved from the order passed by the Collector of Customs, the indenting agent has come in appeal before the Tribunal. 4. Shri Prabhat Kumar, the learned JDR who has appeared on behalf of the respondent, pleaded that the indenting agent M/s. Mody Brothers, the present appellants, were a party to the misdeclaration of the goods and the offence is punishable. He relies on the order passed by the Collector of Customs and has pleaded for the rejection of the appeal. 5.....
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....r appreciation of the correct legal position, relevant provisions of Section 111(m) of the Customs Act, 1962 are reproduced below : "111 (m) [Any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under Section 77 in respect thereof; shall be liable to confiscation." Section 112 which relates to the imposition of penalty is also reproduced below : "112. Penalty for improper importation of goods, etc. - Any person - (a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111, or abets the doing or omission o....
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.... an order made under S. 194 of the Criminal P.C. in so far as the direction making over Sessions Case No. 17/79 to the VIth Additional City Civil & Sessions Judge is concerned. We are, therefore, of the view that Sessions Case No. 17/79 was validly made over to the VIth Additional City Civil and Sessions Judge and he had jurisdiction to try that Sessions Case. The judgment of the High Court setting aside the conviction and sentence recorded against the respondent on the ground that the VIth Additional City Civil and Sessions Judge has no jurisdiction to try Sessions Case No. 17/79, must consequently be held to be erroneous." Hon'ble Supreme Court in the case of J.K. Steel Ltd., v. Union of India and others reported in 1978 (2) E.L.T. J-355....