2003 (2) TMI 331

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....rder per : Gowri Shankar, Member (T)]. -   The appeal is against the order of the Commissioner (Appeals) confirming the order of the Additional Commissioner confiscating under clause (m) of Section 111 of the Act of coaxial cables that the appellant imported for clearance from the Air Cargo Complex, at Sahar, permitting them to be redeemed them on payment of fine of Rs. 3.47 lakhs and imposi....

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....he Additional Commissioner passed this order. 3. The representative of the appellant contends that there was no intention to evade duty and there was a clear mistake on the part of the importer and therefore requires leniency in the matter in fine and penalty, if not altogether setting aside them. 4. The departmental representative emphasises that it was only the department's enquiries....