2009 (11) TMI 978

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....cate for the Appellants Shri C.Rangaraju, SDR for the Respondent JUDGEMENT Per Dr. Chittaranjan Satapathy Heard both sides. This case is where the appellants imported the impugned goods during February 1999 to April 2000. Afterwards they discovered that some of the goods imported have not been reflected in the Bills of Entry filed by them and no duty has been paid on the same. On such ....

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....tion by the Department, the provisions of Section 114A of the Customs Act is not applicable in this case as there was no intention to evade duty nor any deliberate suppression, mis-statement etc. He also states that in few other cases adjudicated by the Additional Commissioners and the Commissioner relating to such voluntary disclosure were made they have imposed nominal redemption fine and lesser....

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....lving duty amount of Rs. 36,38,536/-. The learned counsel fairly states that the appellants, to the best of his knowledge, have not appealed against the said order passed by the Commissioner of Customs, Trichy dated 28.3.2001. We are of the view that in the light of the uncontested order passed by the Commissioner of Customs, Trichy, the redemption fine of Rs. 3 lakhs imposed in this case requires....