2000 (6) TMI 352

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....ri H.K. Jain, SDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - Appellant imported goods describing them as "Zinc Ore Concentrate'. The assessable value of the consignment containing a quantity of 99530 kgs. was stated to be Rs. 17,63,388/-. On examination the total weight of the consignment was found to be 110380 kgs. Department became suspicious about the nature of....

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....h the present import. 3. It is common case that import of such goods required licence. Appellant had no case that he had obtained any licence for import of such goods. It, therefore, follows that the import of this prohibited goods was resorted to in a clandestine manner. 4. Adjudicating authority came to the conclusion that the importer, namely, the appellant resorted to mis-decla....

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....nfiscation as ordered by the Commissioner calls for no interference. 6. Ld. Counsel representing the appellant advanced an argument that the declared value of the goods imported was Rs. 17.6 lakhs only. So imposition of a penalty of Rs. 5 lakhs is on the high side. Hazardous Waste, injurious to the environment, valued Rs. 17 lakhs has been sought to be cleared by the appellant. Taking into....