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2018 (6) TMI 392 - CESTAT MUMBAIImport of Restricted item - old and used cathode ray tube imported into India without specific licence or permission - Confiscation - redemption fine - penalty - Held that:- There is no dispute as to the fact that the goods are covered under Hazardous Waste Management & Handling Rules, 2008 and having been imported without specific licence from the authorities they are liable for confiscation - Confiscation and redemption fine upheld. Penalty imposed on the firm ARJ Exim (India) - Held that:- It needs to be upheld as the goods which were imported are held liable for confiscation under Section 111 (d) and 111 (m) of the Customs Act, 1962 and ARJ Exim (India) having filed bill of entry is liable to be visited with penalty under Section 112(a) of the Customs Act, 1962 - penalty upheld. Penalty of ₹ 1 lakh imposed on the individual Shri Manoj Kumar under Section 114AA of the Customs Act, 1962 - Held that:- The adjudicating authority has not recorded any findings in order to come to such a conclusion that Shri Manoj Kumar had knowingly intentionally mis-declared the goods with respect to the description - penalty not warranted. Appeal allowed in part.
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