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G.A.BRAHMA DEVA
Padia Sales Corporation – Appellant
Versus
Collector of Customs – Respondent
G.A. Brahma Deva, Member (J)
1. This appeal arises out of and is directed against the Order-in-Original No. 2/91(A) dated 28-8-1990 passed by the Additional Collector of Customs, Customs House, Calcutta.
2. The appellants imported 81 cases of ball-bearings valued at Rs. 1,50,000/- (CIF) from Democratic People Republic of Korea. Acting on intelligence, Officers of Dock Intelligence Unit (Appraising) seized the subject consignment on 29-6-1989 under Section 110 of the Customs Act, 1962 with a reasonable belief that the goods were imported unauthorisedly, misdeclaring the value of the same. The party did not file any bill of entry or took any initiatives to clear the goods even after the seizure of the same. Show Cause Notice was issued to the Importer asking them to show cause as to why the above referred goods could not be confiscated under Section 111(d) of the Customs Act, 1962 and why the penalty should not be imposed under Section 112. It was submitted on behalf of the appellants that they could not file bill of entry for clearance of the goods because they did not find it economically viable to take delivery of the goods due to an unexpected increase in the rate of duty and
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