2013 (11) TMI 889

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....hab Singh : This appeal has been filed by M/s. Khatema Fibres Ltd. (hereinafter referred to as appellants), against the order in appeal No.06-Cus/MRT-II/2010, dated 31.05.2011. In this case, the Addl. Commissioner (Customs), Lucknow has seized the consignment of waste paper valued at Rs.8,500/- brought by the appellant, M/s. Khatema Fibres Ltd. from Nepal along with truck. On adjudication of th....

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....,500/- on 16.03.2010, during the course of investigation. However, they have not paid the redemption fine of Rs.1,00,000/- in respect of truck No.UP-21-N-6270 and are seeking relief in the present appeal. Ld. Advocate mainly relied on the fact that their company, M/s. Khatema Fibres Ltd. is under Board for Industrial and Financial Reconstruction (BIFR) proceedings and has been declared sick by the....

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....into India from Nepal in the impugned truck by the appellant. Shri Nem Singh Yadav in his statement dated 26.02.2010 had admitted that he brought paper waste on the directions of Mr. Mohan Singh, in-charge of the appellants. After considering the statements of Shri Nem Singh Yadav and Shri Mohan Singh and also the submissions made by the appellants before the original authority, the Additional Com....