2017 (11) TMI 1254

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rding correct classification and correct description of the products and availability of concessional rate to the said products were examined by the Officers of DRI. Proceedings were initiated against the importer - appellant alleging mis-declaration of goods and wrongful claim of exemption in consequence of such mis-declaration. The case was adjudicated by the original authority vide order dated 17.10.2015. He held that goods were mis-declared and consequently, he ordered confiscation of the goods valued at Rs. 1.02 Crores which were already cleared and permitted for redemption on payment of fine of Rs. 20,50,000/-. He also ordered confiscation of the goods, which are in detention, valued at Rs. 11,31,534/- with permission to redeem on pay....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere is no justification to impose separate penalty on the second appellant Shri Vishwanath Saboo as the penalty has been imposed on the importing firm in which the second appellant is a partner. 3. The ld. AR supported the findings of the Commissioner (Appeals). He submitted that the appellants always have the option to pay whatever amount due in their case any time through online payment. As such, he pleaded that there was no customs operations in the importing port on 13.06.2015 being second Saturday, is not acceptable. As such, he submitted the provisions of General clauses Act to determine the last date shall not have any relevance in this case. He also further stated that the Banks will accept payment on that day. Non compliance of 30....