1998 (6) TMI 514

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of 1,00,000 audio cassettes. Since there appear to be some discrepancy, the consignment was subjected to 100% examination by the Dock staff, which revealed that they were used, old, and some of which were in damaged condition. There were indication of the titles on the cassettes, though declared to be blank. It was referred to SIIB for further investigation. On 14-12-1993 the office premises of the appellant was searched and the statement of its partner Shri Kumar Taurini was recorded. The examination of the goods revealed that the cassette were of poor quality. The value may be about Rs. 3,00,000/- only as against the declared value of Rs. 12,50,000/-. The goods were sought to be exported against the DEEC export obligation. If these cons....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned, and the company had no past history of violation of the Customs law, and the fine and penalty are on the higher side, which calls for the leniency of token fine. The learned DR has pointed out the impugned order to show that the goods worth Rs. 3 lacs is shown as worth Rs. 12.5 lacs, and if not detected, the government would have been duped. Even though the cassettes were used they were shown as blank. The Collector has already taken the lenient view in imposing the fine and penalty. The damaged goods were about to be sent as new goods. No more leniency is called for. 3. Perused the order-in-original and the appeal memorandum and the copy of the panchnama dated 14-12-1993 and the statement of Shri Kumar Taurini and the copy of ....