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TMI Blog2005 (12) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Kandla, and to grant stay from its recovery. 3. An information was received by the Customs House that a consignment of Tin Bearing Sand with a top covering of tinplated brass was being imported from Malaysia by M/s. Vaibhav Laxmi Impex Pvt. Ltd., Delhi (Appeal No. C/976/05) by misdeclaring the same as Brass Scrap as per ISRI Label and grossly undervaluing the same. Investigation wing of the Customs House initiated investigation in respect of the said consignment reached the Kandla Port in seven (7) containers vide Bill of Lading dated 11-4-2003 and it was found that the description of goods contained in the containers were shown as Brass scrap as per ISRI Label and the consignee was shown as M/s. Vaibhav Laxmi Impex Pvt. Ltd., Delh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of drums/barrels stuffed in these containers was brass scrap and the rest of the metal powder was all Ferro Titanium. Chemical expert s report also supported the same. Thus, the entire cargo was placed under seizure for mis-declaration and gross under-valuation. Show Cause Notice was issued with a proposal to confiscate the goods contained in the seven (7) containers, to recover the customs duty involved in the goods and to penalize the appellants along with the Director/Proprietor. 4. On adjudication of the matter by the Commissioner, Customs House, Kandla, on the basis of the material available, ordered confiscation of Ferro Titanium under the provisions of Section 111(d), 111(f), 111(i) and 111(m), imposed penalty of Rs. 2,00,00,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denial of natural justice and imposition of penalty without any basis. 6. The appellant, M/s. Vishal Impex, claims to have purchased two (2) containers from the original importer on the basis of High Seas Sales and filed Bill of Entry in respect of them through their CHA, viz. M/s. Prime Forwarders, Gandhidham, on the basis of the documents furnished by Shri Chetan Malani. The other ground urged by them is similar to that of the other appellants and also pleads financial hardship. 7. M/s. Prime Forwarders submit that they have played their role diligently and there was no indulgence on their part in filing the documents. They claim that whatever documents they were given, basing on the same, they filed the Bill of Entry without having a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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