2004 (3) TMI 590

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri Bidhan Chandra, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide his impugned order Commissioner of Customs imposed penalties upon this appellants as indicated below : - Sr. No. Name of the appellants Quantum of penalty amount (a) M/s. V. Lalji & Sons Rs. 1,00,000/- (Rupees One Lakh only) (b) Shri Bhumish Mohanlal Shah Rs. 50,000/- (Rupe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Lalji and Sons. Payment details were also placed on record by them and in their statement have deposed that they do not remember as to whether the consignment were of imported goods or they were indigenous. The appellants also took stand that the seized goods are a part of consignment which was purchased by them in year 1998 and as such it cannot be said that the same were a part of the importatio....