2020 (3) TMI 767

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....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 (Appeals) upheld the Order of the original ....

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....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 (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugne....

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....esent 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 that the excess quantity were imported therefore, the same is liable for confiscation but found without any mala fide intention. The duty att....