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2015 (11) TMI 78

Head Note:
Confiscation of goods - Redemption fine - Classification of goods - Provisional assessment - antique goods - Supreme Court after hearing the counsel for the appellant and carefully perusing the material available on record did not find any reason to interfere with the impugned order and hence dismissed the appeal. Appeal was filed by Assessee against the decision of Tribunal [2015 (4) TMI 560 - CESTAT MUMBAI]; wherein Tribunal held that From these evidences available on record and the coverage of CTH 97.05 as given in the HSN explanatory notes, we are of the considered view that the goods imported by the appellant merit classification under CTH 97.05. - Since the goods falling under CTH 97.05 are restricted items, they need a licence for importation. In the present case, it is a fact on record that the appellant did not have the requisite licence and the goods are liable to confiscation under section 111(d) of the Customs Act. In view of this legal position, the confiscation and the option to redeem the goods on payment of fine ordered by the adjudicating authority cannot be faulted at all.

 

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