2015 (1) TMI 207

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....ondent. ORDER The appellants are in appeals against the impugned order wherein the imported goods were confiscated and penalties have been imposed on the appellants in lieu of confiscation. 2. The brief facts of the case are that a search took place in the premise of M/s. Tina Sales Agency, one of the appellant before me wherein velvet cloth was found which they stated that have been impor....

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....e were initiated against the appellants for misdeclaration of the goods at Chennai port. After due adjudication, in second round of litigation, penalties were imposed on both the appellants. Aggrieved from the said order of imposition of penalty, the appellants are before me. 3. None appeared on behalf of the M/s. Tina Sales Agency but representation has been made on behalf of Shri Adarsh Ve....

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....invoking the extended period of limitation without allegation of fraud, collusion, wilful misstatement, suppression of fact or contravention of provisions of Act/Rules with an intent to evade duty. Therefore, the show cause notice is barred by limitation. In these circumstances, he prayed that penalty on the appellant is not imposable. 5. On the other hand, ld. AR reiterates the finding in t....