2004 (3) TMI 590

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....ultants and Anil Balani, Advocate, for 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)....

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....roduced on records the invoices under which the goods were sold to M/s. V. 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 199....