1994 (12) TMI 238

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....spondents. [Order]. -  This appeal is against the order of Collector of Customs (Appeals), Bangalore. Under the impugned order, the learned lower authority has modified the order of the original authority reducing the redemption fine in respect of the goods from Rs. 3.00 lakhs to Rs. 50,000 held to be confiscable and the penalty on the appellant from Rs. 2.00 lakhs to Rs. 50,000. 2.&....

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....isdeclaration of value and only provision in this regard is Section 111(m). He, however, pleaded that the learned lower appellate authority appreciated the facts in the correct perspective and took note of the fact that the clearing agent had owned up the mistake for not declaring the value correctly and in Para 7 of the order has observed as under : "Keeping in view the above Judgments and in ....

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....te authority, the order of the learned lower authority so far as the appellant is concerned should be set aside. 3. The learned SDR has pleaded that the learned lower authority in his order no doubt has held the confiscability of the goods under Section 111(d), he has in the findings clearly mentioned that there was mis-declaration of the value and has invoked Section 111(m) against the ap....

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.... have considered the pleas made by both the sides. The fact of under declaration of the value is not disputed. Appellants' plea is that it was the fault of the clearing agent and he failed to take note of the two invoices which the appellant had submitted for filing before the customs authorities. It is a matter of record that during the course of the processing of the bill of entry for assessment....