TATA ENGINEERING AND LOCOMOTIVE CO LTD Vs. COLLECTOR OF CUSTOMS
LAWS(CE)-1991-5-4
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on May 03,1991

Appellant
VERSUS
Respondents

JUDGEMENT

T.P.Nambiar, - (1.) THIS is an appeal filed by the appellants being aggrieved by the order passed by the Collector of Customs (Appeals) in Order No. Cal-Cus 948/89, dated 19-6-1989. In terms of that order, he reduced the penalty of Rs. 5,000/- imposed on the appellant to a sum of Rs. 1,000/-.
(2.) The facts of the case are that the appellants imported spare parts for excavator through line No. 12 and filed a bill of entry wherein it was shown that 42 pcs of piston which are parts of excavator were imported by them. But at the time of examination of the goods, on duplicate bill of entry it was found that in addition to the above 42 pcs of piston an excess quantity of 55 pistons were also found in the consignment which was not shown in the invoice. But the appellants stated through their letter dated 3-2-1989 that the extra item appears in the purchase order placed with the Overseas Suppliers although the same does not figure in the supplier's invoice. They produced a letter from the suppliers stating that by mistake the suppliers had supplied additional 55 pcs of pistons against the consignment. It was also stated that after intimating the suppliers about the same they later corrected the invoice as 97 pistons instead of 42. The learned Assistant Collector stated in the order that the appellant did not insist for a show cause notice, but a personal hearing was granted. After adjudication, he confiscated the goods under Section 111(m) of the Customs Act but did not impose any redemption fine. The appellants were allowed to take away the goods on payment of duty. The learned A.C. imposed a penalty of Rs. 5,000/- on the appellants.
(3.) THE learned Collector (Appeals) reduced the penalty to Rs. 1,000/-.;


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