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TMI Blog1994 (3) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : R. Jayaraman, Member (T)]. This is an appeal directed against the order-in-original No. S/10-87/85G dated 19-7-1985, passed by the Addl. Collector of Customs, Bombay, ordering confiscation of a consignment containing components for High Pressure Homogenizer valued at Rs. 8,49,518/- c.i.f., but allowing redemption on payment of fine of Rs. 4,25,000/-. The allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n proceedings held by the Addl. Collector, he was satisfied that there was no mala fides on the part of the appellants in the production of the photo copy of the DGTD certificate with a pencil entry with regard to the disputed item, because the pencil entry was made so as to get the DGTD certificate for including this item. The Addl. Collector also accepts that the disputed item was included subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as satisfied about the same and dropped the penal action. As regards confiscation of the entire consignment under Section 111(m) he pleads that there is no mala fide on their part in not declaring the usage of brand name of foreign supplier. Their inputs are covered by SIB circular. In this case, their inputs were loaded by 5% of invoice value but subsequently loading on this account was withdrawn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been gone into by the Addl. Collector and accepted as genuine mistake. 5. As regards the aspect of special relationship we find that their imports are made subject to special valuation branch circular and hence their assessment would normally be provisional. In such a case, non-mentioning this cannot be construed as wanton or deliberate. Moreover, we find that even the loading of 5% has been wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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