2015 (1) TMI 711

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....or the Respondent : Shri G.P. Thomas, A.R JUDGEMENT PER : MR. H.K. THAKUR This appeal has been field by the appellant with respect to OIA No. 24/2014/Cus/Commr(A)/KDL dated 05.2.2014 passed by Commissioner (Appeals) Kandla. Adjudicating authority under OIO No. KDL.AC/PS/ 1289/Gr II/2013-14 dated 09.10.2013 confirmed a demand of Rs. 1,25,000/- with respect to excess quantity of 15.160 MT o....

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....d that there could be change in the quantity of imported goods and that it is not the case of the department that appellant has concealed the quantity of 15.160 MTs. That in view of the facts recorded by the Adjudicating authority confiscation of goods is not justified as per Bombay High Court judgment in the case of Oriental Containers Limited vs. Union of India -[2003 (157) ELT 503 (Bom.)]. 3....

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.... the weight based on volume calculation and actual delivery of Cargo. Once it is held that weight of the cargo of the nature imported is liable to vary it is not coming out from the records, as to why 1% difference is condonable and 3% is not condonable. Appellant never knew that there could be any quantity in excess of what is available in the import documents and what was ordered. 5. It is fu....

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.... have suffered double jeopardy by paying the price and the duty payable on Tin Plate Prime, on account of the fraud committed by the foreign supplier, the petitioners could not be held to be guilty of violating any of the provisions of the Act and hence confiscation of the goods is not justified. It is pertinent to note that the rate of customs duty on Tin Plate Prime is higher than the rate of cu....