2007 (1) TMI 356

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..... ]. These appeals arise out of the order-in-appeal No. : 223 224/2006 MCH/Jt.C./Imports/05 dated 23-6-2006. 2. Heard both sides. 3. The appeals are admitted and heard for final disposal. 4. In this case the shipping agent, M/s. Ace Shipping Offshore Co. P. Ltd. filed the IGM, relating to the goods imported by the other appellant, M/s. Rico Gems Corporation, and while filing instead .....

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..... 07 (207) E.L.T. 346. 7. I have carefully considered the rival submissions. The IGM is filed by the steamer agent and in the present case there is no role of the importer which led to wrong filing of the entry in the IGM. As regards the redemption fine imposed on the goods is concerned no doubt there is a misdeclaration in respect of the goods and technically the goods are offending in nature. Ho .....

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