2002 (1) TMI 906

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....rder per : J.H. Joglekar, Member (T)]. -  The appellants imported 327.961 M.T. of tin plate waste sheet and coil. On examination 127.24 metric tonne were found to be of prime quality. These goods were confiscated but were allowed to be redeemed on payment of fine of Rs. 3,00,000. The value was enhanced. Penalty of Rs. 4,00,000/- was also imposed. Before the Tribunal the importers claimed tha....

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....ll of the coils. He also shows the stipulation in the expert's opinion that it should not operate as a test certificate. Counsel also submits that importer was a proprietary concern and that Shri F.H. Boradawala the proprietor has passed away and that this appeal is pursued by his widow. He submits that the widow does not desire to continue importation or manufacture and requests for permission to....