2020 (3) TMI 767

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....t ORDER RAMESH NAIR The appellant have imported Zinc Dross Scrub. On physical verification, the goods were found in excess quantity, that is against the declared quantity 19.33 Metric tones, physically it was found as 22.32 Metric tones. The Adjudicating Authority has confiscated the excess found goods and imposed redemption fine of Rs. 1 Lakhs and penalty of Rs. 15,000. The Commissioner ....

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.... c. Payal Polyplast P. Ltd. 2015 (317) ELT 477 (Tri-Ahmd) d. Trishla Steel Engg. Co. 2014 (313) ELT 443 (Tri-Mum) e. Shree Ganesh International v. CCE- 2004 (174) ELT 171 f. Bosch Chassis E Systems India Ltd 2015 (325) ELT 372(Tri-Del) g. SHRI ACHINTYA SARKAR, SHRI DIPANKAR SEN 2018 (7) TMI 549-CESTAT Kolkata. 3. Shri D Kanjani, Learned Superintendent (Aut....

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.... Cc (II), Air Special Cargo, Mumbai 4. Heard both the sides and perused the records. I find that there is no dispute on the facts on the present case that the imports of the appellant were found in excess, as per the quantity mentioned in import documents. I find that there is nothing on record to establish that the appellant has mala fide to import excess quantity. However, there is no dispute....