2016 (11) TMI 900

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....D.K. Sinha, A.C. (AR) for the Respondent ORDER These two appeals are disposed of by a common order as they are filed against Order-in-Original No. CCP/KPM/ADJN/M &P/5/2004 dated 30-03-2004. 2.  Heard both sides and perused the records. 3.  The issue involved in this case is regarding the redemption fine imposed by the adjudicating authority and penalties on the appellants.&nb....

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....075/-.  After following due process of law, the said goods were confiscated with an option of redeeming the same on payment of redemption fine and penalties were also imposed. 4.  Ld. Counsel would draw our attention to the documents placed in the appeal-memoranda.  He could submit that appellant had by mistake, due to typographical error, mentioned the description non "Nylon Fil....

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.... documents produced before us, we find that the appellant has failed to prove that the goods which are confiscated were duty paying goods. On perusal, we find that the invoice has raised by the supplier of the goods indicates vessel name as 'SIAM BRIDGE V-S105'.  All the documents like invoice, packing list and certificate issued by the manufacturer of the said goods indicate the same vessel ....