2009 (8) TMI 1016

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.... Ms. Sudha Koka, SDR, for the Respondent. 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 office....

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....rohibition. After due process of law, 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 ....