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2023 (8) TMI 862

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....lant Shri Ashwini Kumar, Authorized Representative for the Respondent ORDER Per : S. K. Mohanty Brief facts of the case are that M/s Asha International had imported the goods and declared the same as mixed items of Hair Accessories, Imitation Jewellery accessories etc. On examination of the goods, the Department found that there was excess weight in the imported consignment as against the ....

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....nst before the learned Commissioner (Appeals), which was disposed of by the impugned order dated 30.04.2013, in upholding confirmation of the adjudged demands and rejecting the appeal filed by the appellant. Against the impugned order, the appellant has preferred this appeal before the Tribunal. 2. Learned Advocate appearing for the appellant submitted that due to mistake, the overseas supplier h....

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....e adjudged demands on the appellant. 4. Heard both sides and perused the case records. 5. We find that the overseas supplier M/s Landmark EXIM (HK) Co., Hong Kong vide letter dated 10.02.2012 has confirmed that due to oversight they had shipped more quantity of the subject goods to the appellant. On perusal of the case records, we find that the appellant had no intention in wrong filing of the B....