2010 (5) TMI 735

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..... bove appeals arising out of a common impugned order, and dismissing the prayer for stay of operation thereof, I proceed to take up the appeals themselves for decision at this stage with the consent of both sides. 2. The brief facts of the case are that M/s. Graphite India Ltd. (importer) filed a Bill of Entry for clearance of zinc phosphate covered under Bill of Lading dt. 30-9-07 and invoice dt .....

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..... payment of a fine of Rs. 1 lakh and imposed penalties of Rs. 50,000/- Rs. 10,000/- on the importers and the CHA respectively. Confiscation and penalties were set aside by the Commissioner (Appeals) on the ground that there was no mala fide intention to evade payment of duty and the importers themselves had brought it to the notice of the department that one invoice had been left out due to overs .....

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