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2016 (11) TMI 35 - CESTAT NEW DELHIAbsolute confiscation of consignment - imposition of penalties - prohibited goods - unclaimed container - Held that: - there is no dispute about the fact that the respondent had not filed the Bill of Entry and as such, cannot be considered to be an importer. Based upon the information passed by Container Corporation that the container in question was ordered by the respondent. When their being no evidence to that effect, penalty cannot be imposed upon the respondent - appeal rejected - decided against Revenue.
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