2008 (9) TMI 800

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....Shri L.B. Yadav, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal against the order of the Commissioner (Appeals) bearing No. CCA/265/ICD/D.II/2005 dated 25-11-2005. 2. We have heard both sides. 3. The relevant facts in brief are as follows :- (a)     The appellant filed Bill of Entry for the imported goods by de....

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....ne of Rs. 1,50,000/-. He also imposed a penalty of Rs. 75,000/-. 4. The learned Advocate submits that as a buyer on High Sea sale, they had no means of knowing what exactly was contained in the consignment; they declared on the basis of invoice presented to them. In such a situation, no allegation of mis-declaration can be sustained against the appellant and that confiscation and impositio....

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.... clear mis-declaration and Section 111(m) is clearly attracted. The plea that as a purchaser on High Sea basis, they were not aware of the nature of goods purchased by them, does not appeal to common sense. The confiscation of Polythene granules under Section 111(m) is fully justified. However, we are not fully convinced in the facts of the present case, that the said granules have been concealed ....