TMI Blog2021 (3) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... ed particularly seeing as the items for which the release is sought are electronic goods that are prone to speedy obsolescence - In view of the aforesaid, there is a direction to R2 to release the goods within one week from the date of petitioner remitting duty, fine and penalty. Petition allowed. - Writ Petition Nos.17465 & 17468 of 2020 - - - Dated:- 15-2-2021 - THE HONOURABLE DR. JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The operative porition of the order of the first Appellate Authority is as follows: '13. The appellant has sought release of the electronic consumer goods i.e. i-phones/i pads. The i-phones/i pads are not restricted items and freely importable. It is also on record that the pax accepted the value arrived at by the AA and not challenged it. In the case of Commissioner of Customs Vs Atul Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70) ELT 631 (SC), wherein the Hon'ble Supreme Court has held that held there is no universal rule in imposing RF and PP. In this case, the penalty of ₹ 1,50,000/- imposed by the AA is commensurate with the contravention committed by Mohamed Ribai. The plea for reduction of penalty does not have any merits and therefore is not considered.' 2.The petitioner has, pursuant thereto wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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