2000 (10) TMI 442

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....ents. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been filed by the appellants against the impugned order dated 5-12-1990 passed by the Collector (Appeals) vide which he had confirmed the order-in-original of the Deputy Collector of Customs who confiscated their goods and imposed penalty of Rs. 50,000/- on them. 2. The facts giving rise to this appeal may briefly be....

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....d having been imported without proper licence/valid document and penalty was also imposed on them after issuing them show cause notice. This order was passed by the Deputy Collector on 6-8-1986. 4. The appellants went in appeal before the Collector (Appeals) of Customs against the said order of the Deputy Collector but the same was dismissed through the impugned order. 5. The appel....

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..... 8. The facts are not much in dispute. Admittedly the weight and the value of the consignment which was of different varieties of dry fruits imported by the appellants under the import licence dated 9-9-1985, was not found to be correct on weighment and the Customs authorities altered the same. That alteration in the valuation and weighment was accepted by the appellants. The counsel has ....

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.... consignment assessed for the purposes of duty has been rightly accepted for the licence purposes also, by the Collector (Appeals). The ratio of the law laid down in M/s. Taj Trading Co. v. CC, Chandigarh decided vide Final Order Nos. 634-638/96-A dated 15-2-1996 is not attracted to the facts of the present case as the provisions of the Imports and Exports (Control) Act and the Import (Control) Or....