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2009 (10) TMI 370 - AT - CustomsPenalty- Appellant imported certain goods including cosmetics which were found to be misdeclared in regard to quantity as well as in respect of value in violation of the provisions of Customs Act read with the provisions of Drugs and Cosmetics Act and Rules, the Trade Marks Act, TRIPS, Foreign Trade Regulation and Rules as also Standards of Weights and Measures (Packaged Commodities) Rules. The Adjudicating Authority confiscated the goods and ordered for destruction of certain goods on the ground that the said goods were found to be counterfeit/spurious/misbranded. In this appeal the appellants are only challenging the penalties imposed on the appellants under the Customs Act. Held that- we find that the penalty of Rs.5.00 lakhs imposed on the Importing Firm, M/s. Irma Impex, does not re quire any reduction. We find the penalty on the CHA is not sustainable and the same is set aside. The appeals are disposed off, as indicated above.
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