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2017 (9) TMI 1014 - AT - CustomsValuation - import of used garments - appellant did not have import license as required by DGFT - confiscation - Held that: - the present imports are in violation of import policy prevalent during the material time. As such, importer/appellant is liable for penal action. The goods are liable for confiscation. There can be no legal dispute on this aspect. It is relevant to note that the appellant/importer is fully aware of background and the quantum of enhancement and chose to waive the requirement of written show cause notice as well as the opportunity of being heard before a decision is taken by the Original Authority. In the present appeal, they assert summarily, contesting the findings of the lower authorities. The appellant did not offer any material evidence to support his claim that the used garments imported by them are any different from the used garments which were compared as per the standing instructions and prevailing import value during the material time. They were of fully aware of the background of enhancement including the violation of import policy with reference to the import consignments. The import in violation of import policy has been made with full knowledge. There is no sustainable ground in the present appeals to merit consideration - appeal dismissed - decided against appellant.
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