2014 (12) TMI 527

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..... JUDGMENT The assessee has preferred this appeal as against the Order, dated 4-12-2003 passed in Final Order No. 1055/2003 [2004 (164) E.L.T. 441 (Tri.-Chennai)] by the Customs, Excise and Service Tax Appellate Tribunal, Southern Regional Bench, Chennai 600 006, raising the following question of law (a)     Whether the confiscation under Section 111(d) and 111(m) of the Cus....

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....d on 23-2-1999, the goods were examined on 9-3-1999. At that time, it was found that the drums were marked as RBD Palmolein Oil. The said consignment was referred to the Port Health Organistaion, who on 18-3-1999 certified that the consignment did not conform to the standards laid down for RBD Palmolein Oil under the PFA act. Immediately, there afterwards, the assessee approached the Customs Autho....

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....able for confiscation. Apart from this, under the provisions of Section 111(d) and misdeclaration under Section 111(m) read with Section 3(3) of the Foreign Trade and Development Act, 1992, the Authorities allowed the importers to redeem the goods on payment of a fine of Rs. 4,00,000/- for the purpose of exports and a penalty of Rs. 2,00,000/- was also imposed. Against this, the assessee went on a....