2016 (11) TMI 171

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..... the transaction value as assessed initially. On finding excess weight, they were willing to pay the differential duty also, and waived the show cause notice and personal hearing as they were in urgent need of the goods. Subsequent to the adjudication order, they paid the differential duty, redemption fine and penalty and cleared the goods. However, their contention is that the redemption fine and .....

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..... ation of weight and allowed redemption of the same on payment of redemption fine of ₹ 50,000/-. He also imposed a penalty of ₹ 30,000/- on the appellants. 2. Heard both sides. 3. The Learned Counsel for the appellants submits that there was no misdeclaration as far as they were concerned. The Revenue has alleged there is a misdeclaration in the weight of the cargo, which on actua .....

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..... ation of the arguments of both sides and perusal of the records, we find that the appellants had filed the Bill of Entry on the basis of the documents received by them. They have also paid the duty on the transaction value as assessed initially. On finding excess weight, they were willing to pay the differential duty also, and waived the show cause notice and personal hearing as they were in urgen .....

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