2016 (11) TMI 1140

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....ed 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 involved is whether confiscation of the imported ....

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....57 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 along with redemption fine and penalty on them is not warranted. On the other hand, ld Authorised Representative for Revenue vehemently....