2013 (8) TMI 543

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....EMENT PER: D.N.PANDA; Shri Ajay Kumar ld. Counsel submits that there was no misdeclaration but only for the mistake, the spare parts were considered to be misdeclared goods by Customs. Ld. Adjudicating Authority misconstrued the facts and made adjudication arbitrary. 2. Revenue supports the adjudication. 3. Shri S.C. Rasthogi, Head of Accounts of the appellant present today clarified s....

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....able to be confiscated. At the same time the Customs also found that the goods already found in 5 earlier bill of entries as depicted in adjudication order involved import of goods valued at Rs.1,29,61,204/-. It was admitted by the appellant that the goods were misdeclared and those were already cleared, not being confiscated. The appellant deposited differential duty. Penalty of Rs.10,00,000/- wa....