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2006 (8) TMI 496

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..... . [Order]. This appeal is directed against order-in-original, dt. 17-3-2006 which confiscated the goods and imposed penalty on the appellant. 2. The relevant facts that arise for consideration are the appellant imported Cloves from M/s. Brooks Trading Co., Dubai and filed Bill of Entry for the clearance of the same. The appellant declared quantity of the goods as 16,600 kgs., based upo .....

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..... had ordered for 16.600 M.T. of cloves and relying upon the documents i.e. Bill of Lading and the invoices, they filed Bill of Entry indicating the weight as 16.600 M.T. It is also their submission that when they took up the excess supplies with the up country supplier, the supplier indicated that it was a mistake on their part. Ld. Advocate also submitted that when there is no intention and it is .....

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..... the invoices as well as on the Bill of Lading. I find force in the appellant s contention that they were not aware that excess quantity of 7.55 M.Tons. of cloves were dumped into the container. Even the Bill of Lading issued by the IAL Container Line (UK) Ltd. indicates the weight of 16.600 M.Ts. of cloves. It also indicates the gross weight of 17.43 M.Ts. It is possible that the appellant might h .....

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..... cation. I find that the appellant had filed the particular of as 16.6 M.Ts. and the actual weight turned out to 24.150 M.Ts. To my mind the excess quantity which is supplied and received in India is liable for confiscation and the confiscation on such quantity is upheld. Since the adjudicating authority has imposed redemption fine based on the entire value of the cloves which were imported, it is .....

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