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2011 (3) TMI 169 - CESTAT, NEW DELHIConfiscation - The goods are liable for confiscation for having imported using IEC code of another importer who has disowned any role in the import of such consignment - It is not disputed that the import is not of prohibited goods as such - Therefore, these goods, deserve to be given an option for redemption on payment appropriate fine - Considering that the goods were imported in August, 2008 and that the goods are electronic goods,it deem appropriate to allow the goods on payment of fine - This option should be exercised within three months from the date of receipt of this order. Penalty - the penalty imposed on Shri Vineet Gupta,the partner of M/s. Achiever International, he was instrumental in setting up frond entities and arranging import and clearance of goods using their names and the methods adopted by him were dubious in nature and therefore calls for imposition of penalty - However there is no justification of separate penalty under 112(a) when there is a penalty imposed under section 114AA - Therefore penalty under 112(a) is set aside in full - Considering the entire facts and circumstances of the case, the penalty imposed under114AA on Shri Vineet Gupta, partner is reduced from Rs.30 lakhs to Rs.10 lakhs (Rupees Ten Lakhs only)- The appeal is disposed.
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