2008 (10) TMI 549

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..... espondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be summarily disposed of. Accordingly, after dispensing with predeposit, we take up the appeal. 2. The appellants had imported 750 Kgs. of what was declared as Potassium Clavulanate (Avicel Blend) and 105 Kgs. of what was declared .....

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..... duty with interest, confiscation of the goods under Section 111(m) of the Act and imposition of penalty under Section 112 of the Act. The notice contested the proposals for confiscation of goods and imposition of penalty. In adjudication of the dispute, the learned Commissioner of Customs passed the following order :- (i) I order for reclassification of the goods viz. Potassium Clavulanate .....

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..... r finding misdeclaration against the importer in this case and therefore the imposition of fine under Section 125 of the Act in lieu of confiscation of the goods under Section 111(m) of the Act is not sustainable in law. The learned Consultant has also challenged the penalty on the same grounds. We have heard the learned JDR also. 4. After considering the submissions, we have found a valid point .....

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