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2015 (9) TMI 1198 - JHARKHAND HIGH COURT

2015 (9) TMI 1198 - JHARKHAND HIGH COURT - 2015 (324) E.L.T. 253 (Jhar.) - Seizure of goods - Imposition of redemption fine - Held that:- Order in Original was passed on 1st April, 2005 after recording the statement under Section 108 of the Customs Act, 1962 and thereafter notice was issued and adequate opportunity of being heard was also given to this appellant. At length there is a discussion about the goods seized from the premises of this appellant in the Order in Original dated 1st April, 2 .....

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Act, then custom duty ought to have been levied from this appellant and without demanding the custom duty, an order was passed by the Joint Commissioner of Custom and the Commissioner of Customs, Patna has further directed to prefer appeal against the Order in Original passed by the Joint Commissioner of Customs dated 1st April, 2005. - matter remanded back - Decided in favour of assessee. - Tax Appeal No. 37 of 2006 - Dated:- 8-7-2015 - D. N. Patel And Ratnaker Bhengra, JJ. For the Appellant : .....

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ides and looking to the facts and circumstances of the case, it appears that several items were seized by the respondents when the search was carried out at the premises of this appellant on 17th September, 2003 who is dealing with mobiles and other electronic items. 3) Order in Original was passed on 1st April, 2005 after recording the statement under Section 108 of the Customs Act, 1962 and thereafter notice was issued and adequate opportunity of being heard was also given to this appellant. A .....

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the market value of the items as ₹ 5.00 lacs, the redemption fine has been reduced from ₹ 3.00 lacs to ₹ 1.5 lacs while maintaining the penalty of ₹ 50000/-. 5) It appears that for certain goods, there is an explanation,, whereas, for rest of the goods, there is no explanation with this appellant. At length, the counsel for both sides have argued out about several mobile phones, hand-camera, etc. 6) We, therefore, thought it fit to remand the matter to the CESTAT to decid .....

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