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2015 (12) TMI 403 - CESTAT NEW DELHI

2015 (12) TMI 403 - CESTAT NEW DELHI - TMI - Confiscation of goods - Import of restricted items - ownership of goods - Held that:- In this case the container arrived at ICD TKD New Delhi on 06.06.2011 and remained unclaimed. On enquiry it was found that documents of the said container are in the name of the appellant but appellant has disowned the ownership of the said container. As per section 2(26) of the Customs Act 1962 the importer is a person who cleared the goods for home consumption or c .....

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or appellant is importing old and worn clothes. In these circumstances, benefit of doubt goes in favour of the appellant. - Decided in favour of assessee. - Appeal No. C/52282/2015-CU(SM) - Final Order No. 52695/2015-CU(SM) - Dated:- 27-8-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri Vaibhav Singh, Advocate For the Respondent : Shri M.S. Negi, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order imposing penalty of ₹ 7.5 lakhs on them und .....

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up for hearing and on the basis of the information received from shipping line as well as from the bankers the goods were absolutely confiscated and penalty of ₹ 7.5 Lakh was imposed on the appellant. Aggrieved from the said order appellant is before me. 3. The Ld. Counsel for the appellant submits that the container arrived on 06.06.2011 and it was lying unclaimed and show cause notice was issued to the appellant only on 28.10.2013 whereas appellant came to know from the bankers that some .....

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nalty imposed on the appellant be set aside. To support his contention he relied on the decision in the case of Nalin Z. Mehta Vs. CC Ahmedabad-2014 (303) ELT 267 (Tri-Amd) and in the case of Chemworld Inc. Vs. CC Nhava Sheva-2014 (305) ELT 153 (Tri-Mumbai). 4. On the other hand, Ld. AR supported the impugned order and submits that as per the documents available with the shipping line the goods were imported in the name of the appellant. The said fact has been confirmed by the banker of the appe .....

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