2005 (9) TMI 542

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..... [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against Order-in-Appeal No. 116/99, dated 5-3-99 passed by the Commissioner of Customs (Appeals), Chennai. 2. Shri T.S. Balasubramaniam, ld. Counsel appeared for the appellants and Shri B.L. Meena, ld. SDR for the Revenue. 3. Ld. Advocate at the outset submitted that the appellants are not challenging the ord .....

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..... y found that 95% of the goods got completely deteriorated. Ultimately, the goods had to be destroyed. In these circumstances, they requested for reduction in fine and penalty. 4. We have gone through the records of the case carefully. We find that the appellants had a bona fide belief that the goods would fall under CSH 3805.40. Hence he did not apply for licence. In any case, when the goods .....

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