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TMI Blog1991 (3) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... o contain Synthetic Waste which later on, after chemical test was found to be Acrylic Staple Fibre in the form of Silver pieces and crimp set tow. As a sequal thereof, a show cause notice was issued to the respondents calling upon them to show cause as to why the subject goods be not confiscated and why a penalty be not imposed. After usual adjudication proceedings, the Additional Collector of Customs, Bombay, found the charges proved and ordered for the confiscation of 30 bales giving an option to the respondents to redeem the same for home consumption on payment of a redemption fine of Rs. 55,000/-. He also ordered for the confiscation of 10 bales with an option to redeem the same on payment of a redemption fine of Rs. 30.000/-. Besides t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submitted that the said documents may be taken on the record. Since the judgment sought to be placed on the record is of a Court and the fact that there was riots in 1984 in Delhi is a notorious fact, we allow the application. 4. Arguing on behalf of the appellants Shri J. Nair, learned JDR, drew our attention to paragraphs 5, 11 12 of the impugned Order. In paragraph 5(iii), it is stated that from the facts of the case it appears that the said 10 bales containing Wool Waste as declared in the Bill of Entry had been used for concealing the smuggled goods of synthetic waste found in 30 bales. In paragraph 11 12 of the impugned Order, the Additional Collector has recorded-his findings, as follows : 11. When the entire consignment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Collector, as stated above, the penalty amount should be enhanced adequately. 5. In reply Shri V. Sridharan, learned counsel, submitted that, absolutely there was no mala fide intention on the part of the respondents to import the subject goods with intent to evade payment of duty. In other words, his submission was that, it was on account of certain lapse on the part of the suppliers that it so happened that 30 bales were consigned. He emphasised that the respondents have not redeemed the goods, that is to say, had abandoned the goods because these were not according to the order placed by them with the suppliers. He also submitted that the financial aspect/liquidity position of the respondents has come down as there was a fire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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