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M/s. Ram Nath & Sons (HUF) Versus C.C.E., Delhi-IV

2015 (12) TMI 1483 - CESTAT NEW DELHI

Confiscation of goods - Import of restricted goods - Importer does not license to import impugned goods - Held that:- impugned goods are not freely importable. Even the ITC (HS) classification for worn clothing and other worn articles against classif .....

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ion of worn clothing for the same reason. Therefore, the confiscation as ordered by the primary adjudicating authority is legally sustainable as the appellant did not have any import licence. We also find that the redemption fine and penalty are in t .....

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/2010-CU[DB] - Final Order No.52824/2015 - Dated:- 12-8-2015 - Mr. G. Raghuram, President And Mr. R.K. Singh, Member (Technical) For the Respondent : Mr. BB Sharma, DR ORDER Per Mr. R.K. Singh : Appeal has been filed against Order-in-Appeal dated 26. .....

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Entry No.114169, dated 06.01.2009. The primary adjudicating authority found that the impugned goods were restricted for import. Noting that appellant vide letter dated 29.01.2009 admitted that it did not have any import licence for the impugned goods .....

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Tribunal, appellant has contended that the redemption fine and penalty are on the higher side. It contended that the transaction value first needs to be rejected before re-determining the value and that has not been done in the present case. It cited .....

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tating that appellant was well aware that the goods were restricted and therefore the redemption fine and penalty are in order. 4. We have considered the contentions of both sides. We find that in this case appellant had voluntarily foregone the requ .....

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