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2011 (11) TMI 295 - AT - CustomsImport of refrigerant gases like R-22, R-134A, R-406A etc. in 600 gas cylinders without having necessary licence – parties have admitted such import and have not retracted their statement - confiscation of gas cylinders proposed – goods are non-available - penalties imposed – Held that:- The show-cause notice proposed confiscation of cylinders imported but there is no mention of any seizure of consignments imported . Thus, when the goods are not available, the questions of confiscating the same and the disposal of non-available goods by the department do not arise. Order of confiscation is set aside. Further, even if the goods are not available for confiscation, since the violations are established, penalties on the importer, and other parties are fully justified and the same should not have been set aside, though reduced to some extent.
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