2009 (10) TMI 818

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..... sed on the respondents by the original adjudicating authority. 2. The facts of the case are that the respondents arrived at Mumbai Airport on 3-7-2007 and his unaccompanied baggage arrived by sea. Baggage Declaration Form was filed by him to clear the said baggage. The goods at Sr. Nos. 1 to 11 were valued at Rs. 78,000/- were declared in the said BDF. On examination the goods at Item No. 7 of t .....

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..... tion, he placed reliance on Sagar Auto Works v. Commissioner of C.Ex. Cus., Goa [2004 (163) E.L.T. 442 (Tri.- Mumbai)]. 4. Heard. 5. I find that the Import Control Act, 1947 under the aegis of which the said Board Instruction of 1970 was issued, prescribing the norms in respect of levy of fine and penalty, stands repealed since 19-6-1992, with enactment of the Foreign Trade Act, 1992 and the .....

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