2017 (4) TMI 368

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....) for the respondent ORDER Per M.V. Ravindran This appeal is directed against Order-in-Original No. CC-(MKG) 27/05 ADJ ACC dated 29.05.2005. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is in these appeals is whether the adjudicating authority was correct in imposing penalty of Rs. 50,000/- on M/s. Weizman Associates (main appellant) and Rs. 10,000/- ....

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.....03.2004. It is the submission of the ld. counsel that once the goods are abandoned, the question of imposing penalty on the main appellant as well as the individual does not arise as per the law, as has been decided by the Tribunal in the case of CC,ICD, TKD, New Delhi vs. Sewa Ram & Bros. 2003 (151) ELT 344. He would also take us through the chapter heading numbers and submit that the imports of....

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....d on the appellant is correct. 6. On consideration of the submissions made by both sides, and perusal of the records, the goods which were imported and misdeclared as ladies ensembles has been absolutely confiscated under Section 111(m) of the Customs Act, 1962. We find that the value of the goods which were also declared was very low on market enquiry. However, we find from the records that on 1....