2015 (2) TMI 868

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....handrasekharan: 1. The appeal is directed against Order-in-Original No. 57/2006 dated 05/05/2006 passed by Commissioner of Customs (Import), Nhava Sheva. Vide the impugned order, the learned adjudicating authority has confiscated the "Hydrogenated Vegetable oil" imported vide bills of entry No. 670649 dated 13/01/2006, 679672 dated 24/01/2006, 679634 dated 24/01/2006 and 670832 dated 13/01/2006....

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....penalty of Rs. 50,000/- is not warranted and therefore, it is prayed that fine and penalty be set aside or reduced substantially. 3. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. 4. I have considered the submissions made by both the sides. 4.1. The liability of the goods to confiscation is not disputed inasmuch as....