TMI Blog2019 (1) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscation and penalty - Held that:- The appeal is admitted on substantial questions of law arise for consideration. - R/Tax Appeal No. 1365 of 2018 - - - Dated:- 14-12-2018 - Ms. Justice Harsha Devani And Dr. Justice A. P. Thaker For The Petitioner : Mr Anand Nainawati For The Respondent : None ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Anand Nai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-basmati rice in export being in excess of 20%, the prohibition in terms of the notification applies to all the consignments and, accordingly, confirmed the order of confiscation and penalty under section 114(1) of the Customs Act, 1962. 2. Reference was made to the decision of the Supreme Court in the case of Prince Khadi Woollen Handloom Prod. Coop. Indl. Society v. CCE, 1996 (88) ELT 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in upholding confiscation and imposing redemption fine and penalties under section 114(1) and 114AA of the Customs Act, 1962? (B) Whether, in the facts and circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in relying upon Notification No.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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