2008 (7) TMI 806

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..... the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The appellants herein filed a bill of entry dated 20-3-2002 for clearance of 18,000 kgs of goods declared as crude casein and submitted advance licence and DEEC, both dated 19-2-2002, issued to them as manufacturer-exporter and claimed exemption in terms of Notification 51/2000-Cus. as amended. On examination, it was foun .....

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..... ude casein, and proposing recovery of duty of Rs. 18,16,996/-by disallowing the benefit of the notification, and proposing penal action, was issued to the importers. The notice was adjudicated by the Commissioner who confiscated the goods with option to redeem them on payment of a fine of Rs. 75,000/- and subsequently re-export them, denied the benefit of the exemption, resulting in duty demand, a .....

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..... pitation under controlled condition was further subjected to acidification and other process, they conformed to technical acid casein as certified by the State Veterinary Control of Ukraine. We. therefore, uphold the finding of the misdeclaration under Section 111(o) and denial of the benefit of the exemption notification. The fine and penalty also do not call for any reduction having regard to th .....

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