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2018 (5) TMI 362 - AT - CustomsConfiscation of 3950 Cell Phones - retail packages had been imported without mandatory labelling requirement as required under Legal Metrology (Packaged Commodities) Rules, 2011 - Held that: - the imported goods had obtained customs clearance and out of charge order, however they had been intercepted before they had been removed for home consumption. From this crucial fact, it well-nigh appears to reason that had the DRI officers not accepted the consignment, the impugned cell phones would have been removed as such including the 3950 cell phones without, any labelling as required under Legal Metrology Rules - the averment of the appellants that they were ready with the MRP stickers to be affixed after examination does not wash. Confiscation of the 3950 cell phones upheld - main infraction related to only because of affixation of M.R.P stickers, the interest of justice would be served by causing reduction of the redemption fine imposed under Section 125 of the Act from ₹ 12,75,000/- to ₹ 6,00,000/-. Penalty u/s 112 (a) ibid on Quick Systems - Held that: - penalty reduced from ₹ 7 lakhs to ₹ 3,00,000/-. Penalty on CHA, Masha Allah Agencies - Held that: - there is no evidence has been brought forth to substantiate any wilful abetment or causing of any act or omission on the part of the CHA so as to have rendered the goods liable for confiscation - penalty on CHA set aside. Appeal allowed in part.
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