2005 (9) TMI 413

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....Bhaghya Devi, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This is an appeal against Order-in-Original No. 8/99 dated 29-4-1999 passed by the Commissioner of Customs, Trichy. 2. The appellants imported iron and steel scrap through Tuticorin Port. The quantity imported is declared in the Bill of Entry. After clearance the container along with the goods is....

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....ng that there is no proof that the shortage is due to diversion of the imported material. On this ground, no action was taken on the shortage. In the result, the adjudicating authority confirmed the duty of Rs. 1,02,128.20 being the duty on the excess quantity under Section 28(1) of the Customs Act 1962. He imposed equal amount of penalty under Section 114A of the Customs Act. The appellants have ....

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.... the order in original. 4. We have gone through the records of the case carefully. Over a period of time the Revenue has compared the quantity declared in the Bill of Entry with the weighment slip quantity and found excess quantity imported. The appellants have paid customs duty on the declared quantity. Adjudicating authority has actually given 2% allowance. Only on the quantity in excess....