HIMACHEM LABORATORIES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal directed against the order of the Collector of Customs, Bombay, bearing No. SG-9/87-S/10-92/87SIIB dt. 12-1-1988 ordering absolute confiscation of three consignments of Citric Acid declared in the Bills of Entry as Dicyandiamide under Sections 111(d) and 111 (m) of the Customs Act and imposing penalty of Rs. 3.00 lakhs under Section 112(a) of the Customs Act.

(2.) Brief facts of the case for the purpose of disposal of this appeal can be stated as below:

(3.) SHRI Deshpande, the learned Advocate, appearing on behalf of the appellants, before commencing his arguments, mentioned that though the appeal memorandum refers to the dispute in valuation, he is not pressing for the same in this appeal. Accordingly he presented a letter to that effect. In view of this letter, SHRI Deshpande was heard by the Regional Bench.