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M/s Hari Om Traders, Krishna Enterprises And Jai Ganesh Versus Commissioner Of Customs, New Delhi

2016 (2) TMI 207 - CESTAT NEW DELHI

Demand of duty and levy of penalty - Import of fire crackers from China - restricted items - The appellants imported certain consignments of fire crackers by mis-declaring the same and on being importation, the goods were examined, they were found to .....

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d.

Held that:- On merits, there is no issue before me. Therefore, I confirm the order on merits. - the penalty imposed on the appellant upheld - Decided against the appellants. - Customs Appeal Nos. 53266, 53267, 53383, 53451 & 53452 of 2 .....

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rders for limited purpose for reducing the penalty imposed on them under section 112 A and 114 AA of the Customs Act, 1962. 2. The facts of the case are that the appellants are involved in importation of fire crackers from China which is a restricted .....

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hich is a restricted item which can be imported only on the strength of license L 8. As the appellants were not having license L 8 , therefore, these goods were absolutely confiscated. It was also alleged that goods were undervalued. Therefore, the v .....

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ted 30.12.2013, the adjudicating authority has imposed the penalty of ₹ 2 lakh and Rs.One lakh under section 112 A and 114 AA of the Act respectively. Whereas in all other cases, the penalties on the appellants have been imposed of ₹ 8 la .....

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pellants conceded the merits of the case. 4. On the other hand, learned AR opposed the contention of the learned Counsel and submits that as fire crackers are restricted item particularly restricted for import from China, in that case, penalty impose .....

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ested the quantum of penalty on the ground that there is discrimination with the appellants in Appeal Nos. C/53266, 53267, 53451 and 53452/2015 as compared to Appeal No. C/53383/2015 as on identical facts and almost on similar quantum of value of goo .....

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