2013 (9) TMI 943

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.... No.   Appellant's Name   Appeal No.   Fine and/or Penalty Imposed Advocate Appeared for the appellant 1.   Captain Shamin Akhtar C/130/12   Rs.5 Lakh (penalty) [u/s 114AA] Shri H.D. Dave   2.   M/s. Obson Shipping Pvt. Ltd. C/111/12   Rs.5 Lakh (penalty) [u/s 114AA] Shri P.V. Sheth   3.   Captain Ravinder Pal Singh C/112/12   Rs.5 Lakh (penalty) [u/s 114AA] Do   4.   Captain Anup Kumar Goli   C/113/12   1. Rs.5 Lakh (penalty) [u/s 114AA] 2. Rs.5 Lakh (penalty) [u/s 116(a)] Do   5.   M/s. World Link T.C. Bond Stores   ....

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....d by the adjudicating authority that the goods are liable for confiscation under Section 111(d) and 111(m) of the Customs Act, 1962 and held that the goods which are canalised can be imported through Indian Oil Corporation. 3. We heard both sides and perused the records. 4. After hearing the ld. counsel appearing on behalf of the appellants and perusal of the records, we find that the issue for consideration in this case is whether the goods which were imported are classifiable under Customs Tariff Heading No.2710 as claimed by the department. It is seen that the departments case is based on the evidences like definition of light oil in Hawleys condensed chemical dictionary, free online dictionary, sub heading under No.4 of chapter ....

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....ellants, their stay petitions are disposed of by directing them to deposit the amounts as indicated here in below: S. No. Appellant's Name Appeal No. Amount to be deposited 1. Captain Shamin Akhtar C/130/12 Rs.50,000/- 2.   M/s. Obson Shipping Pvt. Ltd. C/111/12   Rs.50,000/-   3.   Captain Ravinder Pal Singh C/112/12   Rs.50,000/-   4. Captain Anup Kumar Goli C/113/12   Rs.50,000/-   5.   M/s. Vibhuti Shipping Pvt. Ltd. C/151/12   Rs.50,000/-   6. Shri Girish Kumar Agarwal C/152/12   Rs.5 Lacs   7. M/s. Samchira DMCC C/153/12 Rs.5 Lacs 8. ....