TMI Blog2016 (3) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of section 117 of Trade and Merchandise Marks Act, 1958 - Held that:- the two lower authorities have not ascertained and rendered a finding on the applicability of the prohibition to the goods under import. That there has been no such effort is apparent from the reference made to a prohibition in the omnibus notification of 1964 without verifying its continued existence in 2004. The Act relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CJ Mathew, Member (T) For the Appellant : Shri Anil Balani, Adv For the Respondent : Shri M K Mall, Asstt. Commissioner (AR) ORDER Per C J Mathew M/s Jas International, Ludhiana is in appeal before us against order-in-appeal no. 68/2004 (JNCH) dated 30 th June 2004 of Commissioner of Customs (Appeals), Mumbai-II which modified the order of the primary adjudicating authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to action under section 111(d) and (m) of Customs Act, 1962. Penalty of ₹ 3,00,000/- was imposed on the importer. The goods were allowed to be redeemed subject to payment of fine of ₹ 5,00,000/-. The impugned order of first appellate authority set aside the enhancement, reduced the penalty to ₹ 50,000/- and the redemption fine to ₹ 1,00,000/-. Hence this appeal by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to specified imported commodities as prescribed by notification issued under section 117. To give effect to such prescriptions, such goods that are required to, but do not conform, are prohibited for import through the notification under section 11. 5. We find that the two lower authorities have not ascertained and rendered a finding on the applicability of the prohibition to the goods under i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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