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2008 (8) TMI 311 - CESTAT, MUMBAIImport of goods without valid import permit / licence from Central Insecticide Board and Registration Committee – Goods Confiscated – Redemption fine and penalties imposed – For some part, earlier customs authorities allowed the clearance of goods on payment of fine and penalties - If that be the legal position, that the proper officer who has once exercised his power under Section 47 cannot retract and retrace his steps or review the position or alter or cancel the order earlier made, the so called subsequent cancellation of the endorsement by the proper officer by merely cancelling his signature in the Bill of Entry which contained the earlier order of “Out of customs charge” – for that part confiscation, redemption fine and penalty set-aside, however on the other part, confiscation, redemption fine and penalty upheld but redemption fine reduced.
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