TMI Blog1998 (12) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the above captioned impugned order dated 1-12-1986 of Collector of Customs, Mumbai praying for setting aside the same, and to hold REP licence produced for clearance of 160 cartons containing 1920 rolls of PVC sheets valued at Rs. 1,02,653/- CIF imported from U.K. is valid, and for a direction to Department of issue detention certificate from the date of filing of Bill of Entry till ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are in the nature of consumer goods, covered by Entry No. 121 of Appendix 2B part B AM of 85.88 Policy (Entry No. 104 of Appendix 2 part of AM 84-85 Policy) and are not covered by REP licence for product group C.AA.4 produced for the clearance of the goods. Sample of the goods were tested, out of 20% of goods detained by the department, after releasing 80% of the goods under ITC bond as ordered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled the reply through his advocate. Personal hearing was fixed on 30-11-1986. Shri O.P. Goenka, partner of the Appellant, submitted the arguments. After perusal of case records, impugned order was passed, releasing the balance of goods as per Bombay High Court order, and imposed the penalty of Rs. 3 lakhs on the Appellant under Section 112 of Customs Act, 1962. Hence this appeal. 2. In support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and Department is bound by it. 3. Point for consideration whether this a fit case to allow ? My finding in the affirmative. 4. Perused the Exhibits A to K as per index, appeal memorandum, and orders in C/557/87-Bom. under No. 2200/95-WRB dated 14-11-1995, between the Appellant and department pertaining to 260 rolls of PVC sheets imported against REP licence. The facts in both the cases are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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