2001 (9) TMI 701

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....espondent. [Order per : G.R. Sharma, Member (T)]. -  The Commissioner of Customs in the impugned order dt. 6-6-2001 held : "For the reasons stated above, I order confiscation of the impugned texturised fabrics, totally valued at Rs. 13,17,848/- under Section 111(m) of the Customs Act, 1962. I however, allow redemption thereof on payment of a fine of Rs. 7 lakhs. I impose a penalty of....

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....er duties, it was, therefore, alleged that there was an evasion of Rs. 11,82,795/- of Customs Duty. The goods were seized and proceedings were held. The Commissioner after hearing the appellant decided as indicated above. 3. Arguing the case for the appellant Shri Ashok Mehta, ld. Counsel submits that in the instant case, Bill of Entry was presented on 26-2-2001. Sample was drawn on 24-3-2....

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.... of the case, the redemption fine as well as the penalty are too harsh and therefore, prays that both the redemption fine and penalty may be drastically reduced. 4. Ms. Ananya Ray, ld. DR submits that in the instant case, the goods were imported. The appellant knew full well as to what they were importing and therefore, the contention that they had no intention to misdeclare the goods, is ....