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2022 (11) TMI 808 - AT - CustomsConfiscation of imported goods - penalty u/s 112(a) (i) of Customs Act - LED Module Lights Brand Samsung - HELD THAT:- The first time line prescribed that the Customs is, required to immediately inform the right holder on suspension of clearance. Such suspension was made on 22.03.2017 pursuant to examination of the goods. However, the Customs have given intimation to the right holder – Samsung Electronics Co. on 11.04.2017 i.e. after about 20 days and thus, have violated the time line. Secondly, the right holder is required to furnish the bond within a period of 5 days and was required to furnish such bond /bank guarantee by 17.4.2017. Whereas the Bond has been filed on 24.5.2018 and thus, there is breach of time limit at this stage also. The impugned order for confiscation and penalty is bad and against the provisions of the law. Further, the impugned order is bad for violation of the prescribed conditions and limitation prescribed under the Intellectual Property Rights; Customs Authorities prescribed by the Board and further also is in violation of Notification No.47 of 2007-Customs and the instructions dated 29.10.2007 prescribed by the Board vide F.No.305/96/2004-FTT(Part-I) read with F.No.305/1/2008-FTT dated 24.02.2011. Appeal allowed.
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