2015 (12) TMI 858

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....K Grover, AR ORDER The appellant is in appeal against the impugned order imposing redemption fine and penalty on them. 2. The brief facts of the case are that appellant is a manufacturer of Gutkha under the brand name of 'kolhapuri'. The appellant filed shipping bill on 1.8.2012 declaring the total quantity of pouches of gutkha as 57,24,000. During the course of inspection, four cartons....

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....e tune of Rs. 12 lakhs and penalties under section 114(iii) and 114 AA were imposed of Rs. 2 lakh each. The said order was confirmed by the learned Commissioner (Appeals). Aggrieved from the said order, appellant is before me. 3. Learned Counsel for the appellant submits that the appellants have no intention to mis-declare the quantity of goods and the appellant has already foregone the rebate cl....

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....ption fine and penalty was rightly imposed on the appellant. 5. Heard the parties. Considered the submissions. 6. In this case, it is a fact on record that on physical verification, there was shortage of quantity of export goods to the tune of around 30%. If the goods were not checked at the time of export, the appellant could have shown the quantity of export goods as shown in the shipping bill....