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2011 (9) TMI 812 - CESTAT, MUMBAIConfiscation and imposition of penalty - Appellant contended as eligible to move their container under self sealing facility granted by Central Excise authorities and thus eligible to avail benefit of direct entry to the port – Held that :- Appellant did not have the necessary permission for self sealing - Direct entry to the port was denied - Asked to take the container back from port under preventive supervision to de stuff and export the cargo as dock stuffed cargo - Instead of bringing the container back the same was loaded on the vessel and shipped to the Colombo - Goods in question were without any shipping documents passed by the Customs in violation of provisions of the Act – Goods were rightly held liable for confiscation by the original authority for violation of the Customs Act - Once the goods are confiscated redemption fine needs to be imposed – however find and penalty reduced.
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