2016 (6) TMI 146

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..... fiscation in lieu of redemption fine and imposition of penalty - Section 111(d) and 112(a) of the Customs Act, 1962 - Held that:- The report of Rane Engineers and Surveyors, government registered chartered engineers states that the consignment is in damaged condition and none of the engine can be used as it is not re-conditioned nor do the engines have any residual life even if they are overha .....

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..... indran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Appellant : None For the Respondent : Shri D. K. Sinha, A.C. (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. 395/2003 MCH dated 24/12/2003. 2. None appears for the appellant despite notice. Since the appeal is of 2004, we take up the same for disposal even in the ab .....

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..... 2(a) of the Customs Act, 1962; he also allowed the re-export of the goods on redeeming the same. An appeal before the first appellate authority also met with the same fate. 5. On perusal of records, we find that both the lower authorities have not considered the issue in this case in proper perspective. It is noticed that in the appeal memoranda at page no. 31, there is an inspection report of .....

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