1997 (10) TMI 211

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..... es for which a B/E for clearance was filed in January, 1992 in the Mumbai Customs House. After the goods were assessed on the B/E and at the time of clearance of the goods, examination prior to clearance showed that there was an excess packed in second case having 180 tubes with total length of 2340 ft. having assessable value of Rs. 67,048/- and duty element of Rs. 1,28,230/-. This quantity was t .....

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..... s after assessement. The fine and penalty on the appellants is reasonable. 4. On a careful consideration of the submissions, it is seen that the appellants have not denied the fact that the goods under confiscation were totally undeclared and found in excess which are in substantial quantity. The plea that they were not aware of the excess shipment does not sound convincing. The correspondence i .....

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