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2016 (6) TMI 307 - CESTAT NEW DELHI

2016 (6) TMI 307 - CESTAT NEW DELHI - TMI - Demand of Additional Duty of Customs - Import of different types of HTC Mobile Phones - Confiscation in lieu of redemption fine and imposition of penalty - Failed to follow the procedural requirements under Notification No. 21/2012-CU - Held that:- Revenue's contention in the present appeal is only that the respondent has declared in their bill of entry that the goods were meant for sale and as such the declaration so made has to be accepted. However, .....

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oddar, Authorized Representative (DRs) for the appellant Shri Blasi D. Souza, Director (AR) and Ms. Kiran Agarwal, Assistant Manager for the Respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri Govind Dixit, learned DR and Shri K. Poddar, learned DR appearing for the Revenue. Shri Blasi D. Souza, Director and Ms. Kiran Agarwal, Assistant Manager appearing for the respondent. 3. As per fact .....

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bmitted. In as much as the said procedural requirement were not followed by the respondent, proceedings were initiated against them for violation confirming the Additional Duty of Customs amounting to ₹ 2.83 lakhs alongwith confiscation of the goods with option to the assessee to redeem the same on redemption fine of ₹ 7 lakhs. In addition, penalty of ₹ 50,000/- was also imposed by the original Adjudicating Authority. 4. On appeal, Commissioner (Appeals) allowed the appeal by a .....

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