2009 (1) TMI 646

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....nt. Shri Manish Mohan, SDR, for the Respondent. [Order].  M/s. Panasonic Sales and Service India Pvt. Ltd. Chennai, the appellants herein have filed a Bill of Entry No. 963722 dated 24-10-2007 for clearance of 16 nos. of "Colour Plasma Television" and its accessories at the invoice value of USD 120000.00 (CIF). The imported goods were classified under CTH 8528 72 19, which attracts R....

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....sue of Show Cause Notice and personal hearing vide letter dated 7-11-2007. The Commissioner, while adjudicating the case, stated that had not the Dock officers detected in time, the Department would have lost Rs. 3,00,000/- duty and, therefore, imposed redemption fine of Rs 3,00,000/- and Rs. 1,00,000/- penalty on the appellants. 2. Heard both the sides and perused the records. 3. ....

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....reiterated the findings of the Commissioner. He stated that once the goods are held liable to confiscation, penalty is compulsorily imposable under Section 112(a) of the Customs Act, 1962 and mens rea is not required to be proved. He further stated that for the goods valued at Rs. 50 lakhs (approx.) imposition of redemption fine of Rs. 3,00,000/- and penalty of Rs. 1,00,000/- is in order. He praye....

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....ar to be any fault/lacuna in the System. The non-declaration of the RSP could only be detected by the Dock officers. Otherwise, the goods would have been cleared without being assessed to CVD under Section 4A of the Central Excise Act, 1944. Therefore, the goods were held to be liable to confiscation and the appellants liable to penal action. However, for the duty involvement of Rs. 3,00,000/-, th....