2013 (10) TMI 241

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....both sides. 2. The appellant filed this appeal against Order-in-Appeal no. 189 & 190/Mumbai.III/2013 dated 17.04.2013 whereby the Commissioner (Appeals) has upheld the lower adjudicating authority's order. 3. Briefly stated facts of the case are that the appellant filed bills of entry for clearance of 2000 pcs of GSM Dual Sim 2.6" Mobile Phone Model TS-99 and 2000 pcs of additional battery bundl....

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....lakhs and penalty of Rs.1 lakh. Aggrieved by the same, appellant filed this appeal. 4. The contention of the appellant is that as per DGFT Notification no. 112(RE-2008)/2004-2009 dated 16.06.2009, the import of mobile sets without IMEI/improper IMEI is prohibited. The contention is that in their case it is not disputed that the mobile handset contained one IMEI and it is not all zero, therefore, ....

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.... the fact that Dual SIM mobile handset having one IMEI no. is not prohibited goods and not liable for confiscation. 5. Ld. AR reiterates the findings of the lower authorities. 6.1 I have carefully considered the submissions and perused the record, 6.2 The department has confiscated the goods i.e GSM Dual SIM mobile phones on the ground that the goods are prohibited under the DGFT Notification n....