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2007 (4) TMI 477

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....[Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Original No. 41/05 dated 1-8-05 passed by the Commissioner of Customs, Cochin. 2. The appellant imported certain equipments for setting up diagnostic center. Revenue proceeded against the appellants for non-declaration of certain items and mis-declaration of their value. Many undeclared items were found....

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....ion committed under the Customs Act. The finding that the goods are liable for confiscation under Section 111(d) is legal and proper. To that extent we uphold the Order-in-Original regarding confiscation. The adjudicating authority has imposed a fine of Rs. 6 lakhs in lieu of confiscation. Considering the huge list of undeclared items, we do not find that the fine imposed is excessive. Hence, we u....