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TMI Blog2019 (1) TMI 1736X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mall and Manoj Kumar, Assistant Commissioners (ARs), for the Respondent. ORDER Aggrieved by the order of confiscation and imposition of penalty, in relation to three Bills of Entry No. 959139/22-7-2010, 959140/22-7-2010 and 959141/22-7-2010, by Order-in-Original No. 73/2010/CAC/CC(I)/SHH/Imp., dated 20th August, 2010 of Commissioner of Customs (Import), Mumbai, M/s. Steel Mart India Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endment, the Commissioner of Customs initiated proceedings for misdeclaration leading to determination of duty liability of Rs. 3,06,832/-, redemption of the confiscated goods on payment of Rs. 25,00,000/- and imposition of penalty of Rs. 3,06,832/- on the importer. It is the submission of the Learned Counsel that it was only on their own initiative that the differential duty was computed and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration Ltd. v. Commissioner of Central Excise, Meerut-II [2009 (246) E.L.T. 481 (Tri.-Del.)] on similar lines as well as on Heavy Engineering Workshop v. Commissioner of Central Excise & Service Tax, Bhopal [2015 (39) S.T.R. 326 (Tri.-Del.)]. 3. We have heard Learned Authorised Representative. 4. It is clear from the records that, after the assessment of the warehousing bill of entry, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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