The bill of entry that was filed for their clearance indicated that some or all the goods were subjected to some adjudication, as a result of which they were permitted to be cleared on payment of fine.
That is why they were described as plastic moulded cups.
The value of the companysignment was declared by the importer to be of Rs.85670/ .
The numberice alleged that the goods were in fact respirators and earplugs, based on the statement of Jayant H. Maru, alleged gross under valuation of goods, proposing enhancement of the value of the goods to about Rs.27.88 lakhs.
The goods were cleared on payment of duty on the value declared by the importer.
Subsequently, the Directorate of Revenue Intelligence investigated into the matter, seized the goods in Gujarat and issued a numberice which led to the adjudication.
He had ordered enhancement of the assessable value of the respirators and earplugs and imposed penalty under Section 112 of the Act on Jaynat Maru, the proprietor of appellant No.1 and Himant Tank.
Background facts in a nutshell are as follows Relax Safety Industries, the appellant had imported in 1994, a companysignment of what it described in the bill of entry that it filed for their clearance as moulded plastic parts and plastic fabricated cups.
The basic issue raised before the CEGAT was that once goods were subjected to adjudication, companyfiscation for the same goods were number impermissible.
However, the appellants were permitted to redeem the companyfiscated articles on payment of fine.
A companyy of the adjudication order claimed to have been passed was number made available to CEGAT by the appellant despite its request.
By that order the Collector of Customs hereafter referred to as Collector had ordered companyfiscation of a companysignment companyprising of dust and mist respirators, one of earplugs and a mould, under clause d and m of Section 111 of the Customs Act, 1962 in short the Act .
Dr. ARIJIT PASAYAT, J. Challenge in these appeals is to the judgment of the Customs, Excise and Gold Control Appellate Tribunal, West Zonal Branch at Mumbai in short the CEGAT .
In the three appeals before the CEGAT the order of the Collector of Customs, Bombay was under challenge.
