2009 (8) TMI 1016

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....spondent. ORDER The appellants had imported a consignment of crude Palmolein which was allowed clearance on provisional assessment under Chapter sub-heading 15119090. The consignment was assessed at concessional rate in terms of Notification No. 21/02 Cus dated 1-3-2002. Subsequently, samples of the consignment were taken and tested by the public health officer and the Chemical Examiner of Custo....

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....the Commissioner found that the impugned goods was imported in contravention of prohibition misdeclaring description of the goods. He found the goods liable for confiscation under Sections 111(d) & (m) of the Customs Act. The goods had already been released. He imposed penalty of Rs. 30,00,000/- and ordered a fine of Rs. 1,00,00,000/- towards the value of the goods. 3. Moving the application for ....