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TMI Blog2013 (9) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. Fine and/or Penalty Imposed Advocate Appeared for the appellant 1. Captain Shamin Akhtar C/130/12 Rs.5 Lakh (penalty) [u/s 114AA] Shri H.D. Dave 2. M/s. Obson Shipping Pvt. Ltd. C/111/12 Rs.5 Lakh (penalty) [u/s 114AA] Shri P.V. Sheth 3. Captain Ravinder Pal Singh C/112/12 Rs.5 Lakh (penalty) [u/s 114AA] Do 4. Captain Anup Kumar Goli C/113/12 1. Rs.5 Lakh (penalty) [u/s 114AA] 2. Rs.5 Lakh (penalty) [u/s 116(a)] Do 5. M/s. World Link T.C. Bond Stores C/150/12 1. Rs.5 Lakh (penalty) [u/s 112(a)] 2. Rs.5 Lakh (penalty) [u/s 114AA] Shri J.C. Patel 6. M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. After hearing the ld. counsel appearing on behalf of the appellants and perusal of the records, we find that the issue for consideration in this case is whether the goods which were imported are classifiable under Customs Tariff Heading No.2710 as claimed by the department. It is seen that the departments case is based on the evidences like definition of light oil in Hawleys condensed chemical dictionary, free online dictionary, sub heading under No.4 of chapter 27 of the Customs Tarff Act the test reports dated 23.06.09 and 24.06.09 issued from the Central Excise & Customs Laboratory, Vadodara, the test reports of SGS and joint test reports of SGS and Inter Tech and deposition of the chemical examiners during their respective state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.50,000/- 3. Captain Ravinder Pal Singh C/112/12 Rs.50,000/- 4. Captain Anup Kumar Goli C/113/12 Rs.50,000/- 5. M/s. Vibhuti Shipping Pvt. Ltd. C/151/12 Rs.50,000/- 6. Shri Girish Kumar Agarwal C/152/12 Rs.5 Lacs 7. M/s. Samchira DMCC C/153/12 Rs.5 Lacs 8. Shri Hukumat Tarachand Bhojwani C/154/12 Rs.50,000/- 7. All the above amounts should be deposited on or before 14.03.13 and compliance should be reported on 14.03.13. Subject to such compliance being reported, applications for waiver of the pre-deposit of the balance amounts involved are allowed and recovery thereof stayed till the disposal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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