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TMI Blog
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2003 (5) TMI 451

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....ant. Ms. K.A. Mishra, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  These are applications filed by the appellants in Appeal Nos. C/79-81/2003-NB(A) seeking dispensation with the pre-deposit. 2. The appellant M/s. Genuine Spares India had imported a consignment of floor sweepings of plastics and acrylic sheet off cuts vide invoice No. 2327, dated 28-....

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....of Directorate of Revenue Intelligence, Jaipur (DRI) with Belgium Customs through the High Commission of India, Great Britain for ascertaining the actual value of the goods. It was reported by the Belgium Customs that the consignments imported vide Bills of Entry Nos. 82 and 83 both dated 31-8-96 were purchased by M/s. Sineximco Pvt. Ltd., Singapore from M/s. Gemini Corporation Antwerp, Belgium fo....

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....n respect of Bill of Entry No. 83. Total differential duty demanded was to the extent of Rs. 5,60,655/-. The adjudicating authority affirmed the demand and passed order confiscating the goods. Redemption fine of Rs. 1,40,000/- was imposed. A penalty of Rs. 5,60,655/- was imposed on M/s. Genuine Spare (India) Ltd. and penalty of Rs. 2,00,000/- each on the partners Sanjay Gupta and Rajesh Kataria. I....