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    <title>2017 (1) TMI 1349 - CESTAT CHENNAI</title>
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    <description>Confiscation of imported shoes and cosmetics, together with redetermination of value and penalties for alleged IPR infringement and prohibited import, was held unsustainable because the adjudication did not comply with the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007. The Tribunal noted that the goods had already been ordered to be released in appeal and found no basis to interfere with that appellate order. As the proceedings were illegal and void for non-compliance with the governing IPR enforcement framework, the confiscation and consequential penalties could not stand. The revenue&#039;s challenge failed and the relief granted to the importer remained undisturbed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=338269</link>
      <description>Confiscation of imported shoes and cosmetics, together with redetermination of value and penalties for alleged IPR infringement and prohibited import, was held unsustainable because the adjudication did not comply with the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007. The Tribunal noted that the goods had already been ordered to be released in appeal and found no basis to interfere with that appellate order. As the proceedings were illegal and void for non-compliance with the governing IPR enforcement framework, the confiscation and consequential penalties could not stand. The revenue&#039;s challenge failed and the relief granted to the importer remained undisturbed.</description>
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