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2014 (12) TMI 572 - GOVERNMENT OF INDIAImport of Baggage - Import of dutiable goods, fake watches and 6 cartons of Cigarettes - Imposition of redemption fine & penalty - Violation of Copyright Act, 1957 and IPR Regulation of India Baggage Rules, 1998, Sections 77, 79, 11 of Customs Act, 1962, para 2.20 of FTP 2009-2014 and also the provision of Section 11(1) of Foreign Trade (Development and Regulation) Act, 1992 - Now in this revision application the applicant has pleaded to release the wrist watches on payment of redemption fine for home consumption or re-export. The applicant has contended that the wrist watches were not fake but manufactured in China hence may be released. Held that:- Applicant in his statement recorded under Section 108 of Customs Act, 1962 has admitted the wrist watches were fake. Import of duplicate or fake goods are prohibited under the provision of Indian Copyright Act, 1957 and IPR Regulation. Keeping in view the above circumstances, there is no merit in the pleading of the applicant. Government do not find any infirmity in the impugned Order-in-Appeal and therefore upholds the same. - Decided against the assessee.
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