2019 (1) TMI 1321

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....r, AC (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 76/2011-12-CC(I) dated 17.01.2012 passed by the Commissioner of Customs (Import), Nhava Sheva. 2. Briefly stated the facts of the case are that on the basis of intelligence that the importer/appellant had imported complete Petroleum run generators set, but declared the same as LPG ....

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.... them alleging violation of provisions of Customs Act, 1962 and Foreign Trade Policy Regulation etc. proposing confiscation of the said imported goods; goods already imported and seized from the premises of the importer also proposed to be confiscated and proposal for penalty on the appellant. On adjudication, the learned Commissioner directed confiscation of the goods imported against Bill of Ent....

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....le of Customs Tariff Act. It was his contention that there was no intention on the part of the appellant to mislead the Department and violate the provisions of Foreign Trade Policy or Customs Act in any manner. Further, he has submitted that the findings of the learned Commissioner is contradictory, which is unsustainable in law. 4. Per contra, learned AR for the Revenue reiterates the finding....

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.... goods as LPG Genset. Learned Commissioner in para 15 of the order observed as follows: - "15. From the show-cause notice it is clear that importer were well aware of the policy provisions in respect of import of Gen set. Description in the invoice did not reflect the correct nature of the goods. The facts which were subsequently brought before department and adjudicating authority were not cle....