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M/s Indian Art Gallery Versus CC, New Delhi

2015 (12) TMI 1484 - CESTAT NEW DELHI

Import of Pashmina and wool shawls - restricted items - Confiscation of goods under Section113(d), (e) and (l) of the Customs Act, 1962 - Imposition of penalty - Held that:- no one on behalf of the appellant appeared for personal hearing. We also find that in the reply to the Show Cause Notice the appellant did not seek any cross-examination of the Wildlife authorities. In its appeal it has stated that proper chemical analysis of the shawls was not conducted by wildlife authorities. The appellan .....

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confiscation of only 41 shawls and has categorically stated “I order for unconditional release of remaining shawls out of 1290 shawls seized along with their respective packet.”

Thus, it is obvious that the confiscation ordered by the primary adjudicating authority and upheld by the first appellate authority was only with regard to the 41 shawls. As 41 shawls were liable to confiscation on account of being attempted to be exported in spite of being prohibited for export, the appella .....

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iscation under Section113(d), (e) and (l) of the Customs Act, 1962 and penalty of ₹ 50,000/- was imposed on the appellant under Section 114 ibid. 2. The brief facts of the case are as under: The appellant filed a Shipping Bill dated 4.12.2008 for the export of 1290 number of Pashmina and wool shawls falling under Chapter Heading 62142010 and declared C&F value of ₹ 10,56,419/-. Those shawls which were of Dyed Pashmina Wool were marked for getting No Objection Certificate from Wil .....

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er from the same packet No. 4 (from which the said five shawls were drawn as sample) to be similar to the said 5 shawls. The adjudicating authority thus confiscated the said 41 shawls under 113(d), (e) & (l) of the Customs Act, 1962 for being attempted to be exported and penalty of ₹ 50,000/- was imposed. 3. When the case was taken up today for hearing there was no representation on behalf of the appellant nor was there any request for adjournment. Therefore we take up this appeal on m .....

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