1990 (3) TMI 220

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.... This appeal is directed against the order of the Additional Collector of Customs, Madras dated 'nil' imposing a fine of Rs. 21,000/- under Section 125 of the Customs Act, 1962 ("the Act" for short) in lieu of confiscation of tin plate seconds' imported by the appellant on or about 23rd August, 1988. 2. Proceedings were instituted against the appellant in connection with the import of which ....

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.... against the appellant on visual examination and visual examination alone. It was further argued that the appellant had placed indent with his supplier in Spain only for 'tin plate waste waste' as per the indent dated 25th April, 1988 and even the invoice of the supplier describes the goods as 'tin plate waste waste'. The learned Consultant places further reliance on a certificate dated 28th Septe....

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....eld by the authorities. The adjudicating authority in para 13, on examination of the goods as made the following observations :- "13. The representative samples seen by me have revealed that the surface finish and cutting was good. There were very few scratches or dents noticed except those which appeared to be due to handling or transportation. By eye estimation it appeared that the usable are....

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....of 'tin plate seconds'. No doubt, the appellant had placed indent for 'tin plate waste waste' and the suppliers also would appear to have supplied the same. But the crucial question as to whether the goods supplied were actually 'tin plate seconds' or 'tin plate waste waste' still remains unanswered. The suppliers do not seem to have envisaged or understood the difference between the two varieties....