MUKUNDAKAM SHARMA, J. - (1.) The present Civil Appeal is filed by the appellant under Section 130E of the Customs Act, 1962. The appeal is directed against the impugned judgment and order dated 8.3.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter the Tribunal whereby and whereunder the adjudication order dated 31.12.2003 passed by the Commissioner of Customs (Adjudication, Mumbai was upheld and whereby the Tribunal dismissed both the appeals preferred by the appellants holding that the appellant was fully aware and was made known about the materials placed before the authority and he had full opportunity to deal with the documents submitted by the witness. The Tribunal upheld and confirmed the reasoning and the conclusions of the Commissioner for passing the order dated 31.12.2003. By the aforesaid order passed by the Tribunal, a fine of Rs. 5 lacs in lieu of confiscation of the goods and penalty of Rs. 10 lacs was imposed on the appellant firm, and also a penalty of Rs. 5 lacs imposed on Ratanlal under the provision of Section 112(a) of the Customs Act imposed by the Commissioner of Customs (Adjudication) was upheld.
(2.) The entire proceeding arises out of a contract of importation of cloves of the bulk quantity of 300 MTs at US Dollars 2600 PMT CIF, Mumbai. It was alleged that the appellants herein entered into a contract with M/s. Ketan Trading Company, Singapore on 23.11.2000 for import of cloves. The goods were described as cloves-Zanzibar/Indonesia meaning thereby cloves of Zanzibar/Indonesian origin of the bulk quantity of 300 MTs at US Dollars 2600 PMT CIF Mumbai.
(3.) The aforesaid contract dated 23.11.2000 for the above-mentioned quantity of cloves was registered with the Customs Department by the appellants in the course of which three bills of entry were filed by appellants for clearance of part shipment declaring the contract price as the invoice price. Again, for further imports seven more bills of entry were filed by the appellants in terms of the direction of the respondent. The appellants paid the price at the enhanced price.;