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2018 (3) TMI 934

e prohibited goods - Held that: - the counsel for the appellant could not give any justifiable reasons as to why we should interfere with the impugned Order-in-Original - demand upheld - appeal dismissed - decided against appellant. - APPEAL Nos. C/70603-70604/2017-CU [DB] - FINAL ORDER NOs-70523-70524 / 2018 - 6-3-2018 - Mrs. Archana Wadhwa, Member (Judicial) And MR. Anil G. Shakkarwar, Member (Technical) Shri Priyadarshi Manish, Advocate, for Appellant(s) Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent(s) Per: Anil G. Shakkarwar Above stated two appeals are taken together for decision since they are arising out of common Order-in-Original bearing No. 12/Pr. Commr./Noida-CUS/2017 dated 21.07.2017 passed by Principal Commis .....

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Property Rights (Imported Goods) Enforcement Rules, 2007 and were liable for confiscation under the provisions of Section 111 (d) and (m) of Customs Act, 1962. Further it appeared to Revenue that the value declared was grossly undervalued. Further, investigations were carried out at the declared premises of the M/s Vidhata Overseas. The said goods were seized on 30.09.2016 under Section 110 of Customs Act, 1962. On inquiry it was gathered that M/s Vidhata Overseas was a shell company and existed only on papers. It appeared that the seized goods were counterfeit and piratical within the meaning of Section 2(33) of Customs Act, read with Rule 6 of Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007. The procedure under IPR R .....

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ble Allahabad High Court in Writ Tax no. 267 of 2017 M/s Golden Life (HK) participated in the adjudication proceedings claiming to be the owner of the seized goods. The Original Authority has recorded in his finding that container pertaining to said Bill of entry was received at CMA-CGM CFS, ICD Dadri for transshipment to Arshiya FTWZ, Khurja. The Custodian M/s CMA-CGM Logistics (P) Ltd. Dadri had complained that some unscrupulous elements attempted to gate out the said container by presenting fake gate passes purported to have been issued by Custodian/Customs, to the security official. He further recorded that movement of goods from ICD Dadri to Arshiya Free Trade Warehousing Zone, Khurja could not take place as the officer proposed to exa .....

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g mis-declared goods not found corresponding to the declaration given in Bill of Entry regarding value and quantity imported by M/s Vidhata Overseas at re-determined value of ₹ 7,16,36,550/- (Rs. Seven Crores Sixteen Lakhs Thirty Six Thousand Five Hundred Fifty only) are confiscated under Section 111(m) of the Customs Act, 1962. However, I give an option to the owner of the goods to pay in lieu of confiscation a redemption fine of ₹ 1,25,00,000/- (Rs. One Crores Twenty Five Lakhs only) under Section 125 of the Customs Act, 1962 alongwith appropriate customs duty and interest. The fine & duty is to be paid within 30 days of the issue of this order. 7.4 I impose a penalty of ₹ 60,00,000/- (Rs. Sixty Lakhs Only) on M/s Vi .....

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