2005 (9) TMI 486

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rishna, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The above appeals arise out of the order of the Commissioner of Customs confirming a duty demand of Rs. 22,99,941/- on M/s. Suessen Asia Ltd. and imposing a penalty of Rs. 12 lakhs upon them in terms of Section 112(b) and imposing penalties of Rs. 2,000/- each under Section 112(a) on employees and represen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ustoms. The challenge by the company to the duty demand appears to be only that duty should have been calculated on the basis of rate of duty applicable to individual items and not in terms of Chapter Heading 98.03. However, as rightly recorded by the Commissioner the dutiable goods imported in the personal baggage of an international passenger are correctly classifiable under the Heading 9803 of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... import the goods in the personal baggage of employees even though the article should not be imported as personal baggage. We, therefore, held that the penalty imposed upon the company is also justified. 3. As far as the other appellant who are the passengers who carried the components of the machinery as personal baggage part are concerned, the statement of the General Manager of the company cle .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X