2008 (5) TMI 465

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....: Archana Wadhwa, Member (J)]. - Vide his impugned order, the Commissioner of Customs, Kandla has confiscated the imported pile fabrics under Section 111(d)/(m)/(o) of the Customs Act, 1962 with an option to the appellant to redeem the same on payment of redemption fine of Rs. 1.25 lakhs. The value of the goods also stands enhanced to US $ 1.00 CIF per metre. A penalty of Rs. 25,000/- stand impo....

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....emsp;The appellant contends that their unit is a registered trading unit in Kandla Special Economic Zone and as per packing list, there was no difference in yards/rolls. The request to change the IGM was based upon the request by the liner agent. Inasmuch as the weight was wrongly shown as 28.100 kgs. by the supplier which was intimated to the agents who applied for change in the IGM showing weigh....