2004 (9) TMI 452

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....DR, for the Respondent. [Order]. - Appellants filed this appeal against the Adjudicating authority passed by the Commissioner of Customs whereby penalty of Rs. 50,000/- is imposed under Section 112 of the Customs Act. 2. The brief facts of the case are that appellants made import of watches from M/s. Global Trading Corporation of China. On arrival of the goods the appellants were ask....

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....at as they had abandoned the goods, therefore, no penalty can be imposed on the appellants. Appellants relied upon the decision of the Tribunal in the case of Commissioner of Central Excise & Customs, Surat v. Garden Silk Mills Ltd., reported in 2000 (118) E.L.T. 369 (Tribunal), Swastik Rubber Products Ltd. v. Collector of Customs 1989 (40) E.L.T. 391 (Tribunal) and in the case of Garima Trade Ser....

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....nts that they had made import of watches. According to appellants they placed order for assorted watches whereas the supplier has sent some branded watches which were found to be fake. The only contention of the appellants is that they had not filed Bill of Entry, therefore, they are not liable to penal action. The appellants relied upon the various judgements of the Tribunal. In those cases Tribu....