2013 (10) TMI 411

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..... rt of the appellant herein to mis-declare the value or to evade any Customs duty - Therefore, imposition of penalty on the appellant is not warranted. The decision in the case of S.K.Colombowala's Vs. CC (Import), Mumbai [2007 (7) TMI 514 - CESTAT, MUMBAI] is still pending before the Hon'ble High Court of Bombay, it would be appropriate to await the outcome of the said case, before taking a fin .....

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..... Sany India, the high seas seller, in the import of machinery which the appellant bought. 3. The Ld. Counsel for the appellant submits that even though, they had in the Bill of Entry filed indicated the value of the goods under importation wrongly, they had also enclosed the high seas sale agreement and the invoices which indicated a higher value. Thus, there was no intention on the part of the a .....

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..... t the other co-noticees had gone before the Settlement Commission and had obtained waiver of penalties. Accordingly, he pleads that the penalty of Rs.35,327/- imposed on the appellant be set aside. 4. The Ld. Deputy Commissioner (AR) appearing for the Revenue, on the other hand, submits that the department has gone in appeal against the said decision in S.K.Colombowalas's case (cited supra) befo .....

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