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TMI Blog1998 (6) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... io cassettes. Since there appear to be some discrepancy, the consignment was subjected to 100% examination by the Dock staff, which revealed that they were used, old, and some of which were in damaged condition. There were indication of the titles on the cassettes, though declared to be blank. It was referred to SIIB for further investigation. On 14-12-1993 the office premises of the appellant was searched and the statement of its partner Shri Kumar Taurini was recorded. The examination of the goods revealed that the cassette were of poor quality. The value may be about Rs. 3,00,000/- only as against the declared value of Rs. 12,50,000/-. The goods were sought to be exported against the DEEC export obligation. If these consignments were to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d no past history of violation of the Customs law, and the fine and penalty are on the higher side, which calls for the leniency of token fine. The learned DR has pointed out the impugned order to show that the goods worth Rs. 3 lacs is shown as worth Rs. 12.5 lacs, and if not detected, the government would have been duped. Even though the cassettes were used they were shown as blank. The Collector has already taken the lenient view in imposing the fine and penalty. The damaged goods were about to be sent as new goods. No more leniency is called for. 3. Perused the order-in-original and the appeal memorandum and the copy of the panchnama dated 14-12-1993 and the statement of Shri Kumar Taurini and the copy of the letter dated 20-12-1993. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which would cost duty of customs to the tune of Rs. 10 lacs, if there was no examination of the goods by the department. So under these circumstances as contended by the learned DR, the fine and penalty imposed is not comparatively high looking to the value of the declaration made by the appellant. But one thing favourable to the appellant is that they have a very huge turnover, and manufacturing millions of cassettes for domestic and export market, and their export approximately is to the extent of 1.5 crores per annum, and they get advance payment for the same. There was no infraction of law by them which has come to the notice of the department in the past. Handling of number of cassettes is large. So under these circumstances, I feel t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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