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Aasu Textile P. Ltd. Versus Commissioner of Customs (Prev.) , Mumbai

Imposition of redemption fine and penalty - confiscation of approximately 105 cartons (pallets) of Nylon Filament Yarn - offending goods - whether the appellant assessee is able to co-relate the confiscated goods to the duty paying documents i.e. Bil .....

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V-S105’. All the documents like invoice, packing list and certificate issued by the manufacturer of the said goods indicate the same vessel name while Bill of Entry which is produced before us indicates the vessel name and as “Kota Parwira-V-10”. We .....

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r from any infirmity - appeal rejected. - C/519/04-Mum, C/682/04-Mum - A/86972-86973/16/CB - Dated:- 8-3-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri T. Vishwanathan, Advocate for the Appellant Shri D.K. S .....

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lved in this case is regarding the redemption fine imposed by the adjudicating authority and penalties on the appellants. During search of godown premises of Rahul Roadways, officers of the Central Excise Commissionerate found some goods approximatel .....

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a godown-keeper informed the departmental authoritative as to the goods were belonging to the main appellant. The lower authorities, on verification of the documents produced by main appellant, lifted the seizure on the goods which were co-relatable .....

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f redeeming the same on payment of redemption fine and penalties were also imposed. 4. Ld. Counsel would draw our attention to the documents placed in the appeal-memoranda. He could submit that appellant had by mistake, due to typographical error, me .....

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mistake of their clerical staff. Hence the confiscation be set aside as the Bill of Entry clearly indicates discharge of custom duty. He also prays for setting aside the penalties. 5. Ld. departmental representative reiterates the findings of lower .....

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