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TMI Blog2019 (1) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... on advanced by the appellant to disturb the findings recorded by the learned Commissioner, which is based on evidence on record. Appeal dismissed - decided against appellant. - Appeal No. C/258/12 - A/88038/2018 - Dated:- 13-11-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. S. SRIVASTAVA, MEMBER (TECHNICAL) Shri S.D. Pradhan, Consultant for Appellant Shri Manoj Kumar, AC (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 76/2011-12-CC(I) dated 17.01.2012 passed by the Commissioner of Customs (Import), Nhava Sheva. 2. Briefly stated the facts of the case are that on the basis of intelligence that the importer/appellant had imported complete Petroleum ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lready imported and seized from Godown at Vasai valued at ₹ 1,30,45,200/-. Aggrieved by the said order, the appellants are before this forum. 3. Learned Consultant for the appellant had submitted that they had imported DG sets, which are Dual fuel Genset i.e. the said Genset could run both in Gasolene (petrol) as well as in LPG. Even though the LPG kits were kept separately as Gensets were brought in CKD condition, the same should be considered as LPG run Duel fuel Genset in terms of Rule 2(1) of the interpretation prescribed under the First Schedule of Customs Tariff Act. It was his contention that there was no intention on the part of the appellant to mislead the Department and violate the provisions of Foreign Trade Policy or Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e these claims could not be verified beyond doubt. I find that the description in the invoice does not clearly represent the exact nature of goods imported and it is apparently an attempt to avoid the policy provisions. The learned Commissioner reiterating the said finding in para 20 observed that even though there is no substantial violation of the Policy, however, the declaration furnished by the importer is not correct, therefore, the goods imported needs to be confiscated. Consequently, analyzing the gravity of offence, directed confiscation but imposed nominal fine and penalty under Sections 111(m) and 112(a) of the Customs Act, 1962 respectively. We do not find any justification advanced by the appellant to disturb the findings re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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