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TMI Blog2014 (12) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... gards the mistake committed by the filling point staff is only an afterthought as the same having been given long after the test conducted by the Port Authorities. If the supplier had found the same even before the point of dispatch, nothing prevented them from informing the Importer about the mistakes committed. No justification to interfere with the order passed by the Customs, Excise and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 992 is proper when the mistake is committed by the supplier in Malaysia and no act of illegality is committed by the appellant? (b) Whether confiscation of goods under Section 111(d) and 111(m) of the Customs Act, 1962 is proper without issuing show cause notice in violation of Section 124 of the Customs Act, 1962 ultimately violating principles of Natural justice? (c) Whether imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted by the filling point staff allocating the wrong product pipe, instead of filing RBD Palmolein Oil, the drums were filled with RBD Coconut Oil. Based on the admission, proceedings were initiated to impose penalty on the assessee on the ground of deliberate misdeclaration. The Authorities found that but for the deduction of the officers, the assessee would have benefited by about ₹ 16 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kh. 4. In para 4 of the order of the Customs, Excise and Service Tax Appellate Tribunal, the Tribunal specifically pointed out that the letter of the importer dated 13-3-1999 based on the fax communication dated 11-3-1999, was only an afterthought and it was rightly rejected by the Commissioner. However, the Tribunal found that the imposition of fine was arbitrary. Consequently, the penalty lev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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