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2017 (8) TMI 873 - CESTAT MUMBAIN/N. 1/64-Cus., dated 18-1-1964 - footwear - prohibited goods - denial of benefit on the ground that appellant have not mentioned country of origin on the package of the goods, i.e. footwear, therefore there is violation of the condition which made the goods prohibited - Held that: - in accordance with the N/N. 1/64-Cus., country of origin is required to be mentioned on the package of the footwear which appellant failed to do so - However, it is observed from the facts that the appellant proposed to affix the country of origin, i.e. “Made in China” in their factory and certificate can be obtained from the jurisdictional excise authority and shall be produced before the Customs Authority, however, same has been denied by the Customs Authority - appellant had no mala fide intention in not affixing the country of origin on the packages of the footwear. The goods were liable for confiscation, however appellant deserves the leniency. We therefore reduced the redemption fine from ₹ 3.5 lacs to ₹ 1 lac., penalty also reduced from ₹ 75,000/- to ₹ 25,000/-. Appeal allowed - decided partly in favor of appellant.
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