2016 (11) TMI 1140

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....espondent : Shri T.K. Sikdar, Authorised Representative ORDER Per Mr. P.M. Saleem These appeals are filed by M/s. Rupen Marketing Pvt. Limited against a common Order-in-Appeal dated 03.06.2015 and hence all the appeals are taken up together for disposal. The Commissioner (Appeals) vide the said Order-in-Appeal has upheld the impugned orders passed by the lower authorities. The issue invol....

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....483156 19510Kg 3231.36Kg 20000/- C/11251/2015 7341269 17090Kg 1874.52Kg 10000/- C/11252/2015 7340757 22230Kg 1983Kg 10000/- 2. The appellants contended that the excess weight is due to packing material of corrugated boxes. Ld. Advocate for the appellants argued that in reality there is no excess cargo and therefore no mis-declaration and hence confiscation....

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....perusal of records, we find force in the arguments of the ld. Authorised Representative for Revenue. It is also observed that the packing list mentions the carton weight and net weight. We do not find any infirmity in the impugned orders of the lower authorities. However, we find that there is no allegation of malafide on the part of the appellants. We find that in the facts and circumstances of t....