2026 (3) TMI 1653

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....Respondent : Smt. Rajni Menon, Representative ORDER: This Appeal is filed against the impugned Order-in-Appeal No.74/2016-TTN(CUS) dated 23.06.2016 passed by the Commissioner of Customs (Appeals-II), Tiruchirappalli. 2. Heard Shri M. Kannan, ld. Advocate for the Appellant, who would submit that though there is a prayer in the Memorandum of Appeal / Grounds of Appeal to set aside the impug....

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....t the actual weight, which was about 7050 kgs. This, according to ld. Advocate, was a bonafide mistake on the part of the Appellant for having believed the foreign supplier and that the Appellant had no role whatsoever in the misdeclaration insofar as the weightage of the goods in question is concerned. He would thus pray for reduction in the redemption fine imposed under Section 125 of the Custom....

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....g the discrepancy in the weightage of the goods in question, but however, the disputed portion is the role of the Appellant in the alleged misdeclaration of weightage. The invoice issued by the foreign supplier and packing list clearly indicate the weightage of the goods that was dispatched by the foreign supplier which was perhaps agreed quantity between the Appellant-Importer and the foreign sup....