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M.GOURI SHANKAR MURTHY, K.L.REKHI
N. Devidas and Company – Appellant
Versus
Collector of Customs, Bombay – Respondent
M. Gouri Shankara Murthy, Member (J)
1. The facts in this Revision Application to the Government of India, transferred and heard as if it were an appeal in the Tribunal, pursuant to S. 131-B of the Customs Act, 1962 (hereinafter, the Act) are :-
(a) a consignment of 4-19 bags of Tanzanian Gum Arabic, valued at Rs. 2,91,607/- c.i.f. were imported by the Appellant and cleared on payment of duty in a sum of Rs. 2,18,705.25, on or about 16-8-1979;
(b) nevertheless, 395 bags out of the aforesaid lot were seized from the appellants' warehouse and in an adjudication by the Collector of Customs of a notice to show cause alleging under valuation, the goods were directed to be confiscated subject to redemption on payment of fine in a sum of Rs. 1,25,000/-. He also levied a penalty of Rs. 25,000/-. He further directed payment of the difference in duty in a sum of Rs. 1,69,500/-;
(c) on appeal to the Board, the aforesaid order was confirmed;
(d) the instant Revision now heard as an appeal was the sequel.
2. Before us, it was submitted that the Revision is confined only to the issues of the legality of the confiscation and the penalty imposed.
3. Once again, Shri Deshpande had, in the words of th
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