2005 (11) TMI 345

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....JDR, for the Respondent. [Order]. -  This appeal is directed against the Order-in-Appeal dated 8-1-2001 which while upholding the Order-in-Original, has reduced the redemption fine and penalty. 2. The relevant facts of the case are that the appellant, Thai Airways, filed a letter dated 21-5-98 for regularization of the unmanifested/excess landed consignment. The House Airway Bil....

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....is-declared the goods. He also submits that the appellants have themselves agreed to the fact that they brought excess consignment and sought regularization thereof. But the Commissioner Customs dismissed the regularization application and directed to proceed with the adjudication. He further submits that the learned Commissioner (Appeals) has considered the total circumstances and facts involved ....

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....onsigner. It seems that the said goods were described in the Master Air Way Bill No. 21727523262 as "Capacitors" and not "Computer Parts". The said master Airway Bill is a document generated by the appellants for the goods loaded on to the carrier. It is very clear from the fact that the mis-declaration took place at the end of the carrier, the present appellants. The appellants cannot now disown ....