- (1.) This appeal is directed against the judgment of the Customs Excise and Gold (Control) Appellate tribunal, New delhi (hereinafter referred to as 'the Tribunal') dated 14/02/1994 whereby the tribunal, has upheld the order passed by the collector, Customs, Kandia dated 8/03/1991 directing confiscation of the goods imported by the appellant and imposition of the penalty of Rs. 5,00,000. 00 and directing that the goods could be released subject to payment of redemption fine of Rs. 20,00,000. 00. By the impugned judgment the tribunal has reduced the penalty from Rs. 5,00,000. 00 to Rs. 2,50,000. 00 and the redemption fine from Rs. 20,00,000. 00 to Rs. 10,00,000. 00. The matter relates to import of 1564 evaporators for automobiles under two separate Bills of Lading. 1466 units were of thai origin and 98 units were of Japanese origin. The value of the said evaporators as disclosed by the appellant was S $ 45. 00 per piece for evaporator of Thai origin and s $ 60. 00 per piece for evaporator of Japanese origin. A show cause notice dated December 8/10, 1990 was served on the appellant wherein it was stated thus :- "(1 The goods have been mis-declared: they were found to be complete cooling unit with blower assembly, as against the 'evaporator' declared: (2 the value of the goods has been under-declared with a view to evade payment of appropriate customs duty; and (3 The subject goods have been imported unauthorisedly inasmuch as they were not covered by the endorsement on the licence produced for clearance. "
(2.) In the said show cause notice it was also stated that some of the goods were without marks; in some cases marking were tom off in identical manner of all the sides and that there were also some discrepancies with regard to the number of pieces and the country of origin. By order dated 8/03/1991 the Collector of Customs found that :- "(1 The country of origin of 210 pieces has been mis-declared as Thailand while the goods were of Japanese origin. (2 The goods imported were evaporator assembly and that the evaporator assembly was more than a evaporator. (3 Prices for customs purposes have been under-declared. The correct assessable values were determined as Singapore $ 220 per piece for good of Japanese origin and as Singapore $ 165 per piece for goods of Thai origin, as against the declared assessable value of Singapore $ 60 and Singapore $ 45 respectively. (4 The import was unauthorised as the licence produced for clearance was not valid and did not cover the goods imported. "
(3.) The Collector demanded a differential customs duty of Rs. 64,72,362. 00 and while ordering confiscation of the goods imposed a redemption fine of Rs. 20,00,000. 00 and penalty of Rs. 5,00,000. 00. The tribunal by the impugned judgment has agreed with the findings recorded by the Collector but has recorded the redemption fines and penalty as indicated above.;