2005 (1) TMI 463

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... S.V. Parelkar, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - These two appeals arose out of the order of Commissioner of Customs, Sahar Air Port, Mumbai. The appellant M/s. Modi Telstra Pvt. Ltd. imported three consignments of SIM Card on various dates and cleared them through Customs after declaring the same as documents of no commercial value. M/s. DHL the other appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iable after the goods were cleared. The Customs screened the courier bags before the goods contained in the bags were allowed to be cleared. Under these circumstances it is not clear as to why a penalty was imposed under Section 112 on the importer who voluntarily paid up the duty not levied. If there is a mistake it is on both sides. The importers established their bona fides by making good the p....