1994 (9) TMI 211

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..... 29D of the Customs Act, 1962 by the Collector of Customs, Bombay is against the order of Member (Legal Judicial), Central Board of Excise and Customs, New Delhi (No. 5-R, dated 13-1-1988). 2. The facts of this case are that M/s. Sathe Biscuits and Chocolates Company Ltd., Pune had imported a consignment stated to be Mild Steel defective sheets valued at Rs. 1,35,103/- and sought clearance free .....

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..... e of cans for packing the goods, which the respondent exported. Wrong goods had been erroneously supplied. Taking all these facts into account, Collector had imposed a low fine. Further, the department had not produced any evidence to show that the MOP is of 100%. 4. The Department s appeal proceeds on the presumption that the importation of wrong goods was deliberate, since S.S. Sheets and G.P .....

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