D.C. Mandal, Member (T)

1. By appeal No. C/385/88-D the appellants have challenged the Order-in-original No. AP/INT/22/86-Cus., dated 29.9.1987 passed by the Collector of Customs, Cochin in which he has demanded duty of Rs. 6,62,023.60 on the imported white Cardboard which was cleared duty-free under Notification No. 117/78-Cus. , dated 9-6-1978. The Collector has also held that the appellants were guilty of mis-declaration in the shipping bills relating to export of frozen shrimps which were liable to confiscation under Section 113 of the Customs Act, 1962 and since the goods were not available for confiscation, he has imposed a penalty of Rs. 50,000/- on the appellants under Section 112 of the Customs Act. The charge against the appellants was that they imported two consignments of White Cardboard through Madras Port free of duty in terms of the above notification against Advance Licence. According to the terms of the Advance Licence, the appellants were to export 2,50,000 Kgs. of frozen shrimps packed in 12,500 master cartons/packing materials weighing 40.9 M. Tons for an F.O.B. value of Rs. 1 Crore to foreign countries within six months from the date of import of the first