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Judgment
Ashok Jindal, Member (J)
Today matters were listed for hearing. Besides notice, none appeared on behalf of the appellants. Earlier also, the appellants sought adjournment, but did not appear.
From the facts, it is evident that the appellants sought to export the Silk Mixed Fabrics in guise of old and used garments. On examination of the export consignment, it was found that the goods have been mis-declared and the supporting manufacturer is found non-existent during the course of investigation.
In that circumstances, the whole of the consignment was confiscated and the redemption fine was imposed and penalties on all the appellants were imposed.
From the facts which are not disputed, it is clear that the appellants were actively involved in the export of the said consignments by mis-declaring the goods.
In that circumstances, the adjudicating authority has rightly imposed penalties on them in terms of law.
In view of the above, we do not find any infirmity in the impugned order and do not find any merit in the appeals, accordingly, the same are dismissed.