2010 (3) TMI 966

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....r the Respondent. ORDER Heard both sides. The appellants filed these appeals against the impugned order whereby the imported Air Conditioners were confiscated and allowed to be redeemed on payment of redemption fine of Rs. 2.00 lakhs on M/s. Swagatika Impex Pvt. Ltd. and a penalty of Rs. 1.00 lakh was also imposed on the importing firm as well as on the Director of the importing firm. The ap....

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....appellants to import any prohibited goods. It is also submitted that there is nothing in the impugned order regarding action or inaction on the Director to evade payment of duty. Therefore, the impugned order is not sustainable. 3.  The contention of the Revenue is that the appellants filed the bill of entry declaring the Air Conditioners without gas, whereas, the invoice and packing list ....