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B. V. NAGARATHNA, UJJAL BHUYAN
BISCO Limited – Appellant
Versus
Commissioner of Customs and Central Excise – Respondent
JUDGMENT :
Ujjal Bhuyan, J.
Heard learned counsel for the parties.
2. This is a statutory appeal under Section 130E of the Customs Act, 1962 (briefly the ‘Customs Act’ hereinafter) against the final order dated 30.04.2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short ‘CESTAT’ hereinafter) in Customs Appeal No.441 of 2005 dismissing the appeal filed by the appellant against the order dated 28.04.2005 passed by the Commissioner of Customs and Central Excise, Indore (for short ‘the Commissioner’ hereinafter).
2.1 By the aforesaid order dated 28.04.2005, the Commissioner had confirmed the duty demand of Rs.3,99,255.00 in respect of 27 cases not found in the warehouse and imposed penalty of Rs.1 lakh on the appellant under Section 112 of the Customs Act. That apart, the appellant was directed to pay interest on the duty confirmed in terms of Section 28AB of the Customs Act from the date of enforcement of the said section till the date of actual payment of duty. The Commissioner had also confiscated 264 cases of imported goods valued at Rs.48,79,776.00 seized from within the factory premises of the appellant but outside the approved warehouse under Se
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