1994 (10) TMI 186

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....ndent. [Order]. -  These appeals are against the order of the Collector of Customs (Appeals), Madras. Under the impugned order, the learned adjudicating authority has ordered confiscation of Mace imported by the appellants and it has been allowed redemption on payment of a redemption fine of Rs. 44,000/- 2. The learned Consultant for the appellants pleaded that while the adjudic....

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....esaid policy in this connection. This was also confirmed by the CCI & E, New Delhi vide his letter No. 48(20)/92-97 IPC, dt. 15-5-1992." This letter, he pleaded, had been placed before the learned lower authority. He has pleaded that this clarification of JCCI & E, Madras was based on the clarification given by the Chief Controller of Imports & Exports which has been referred to in the said let....

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.... made by both the sides. It is observed that the appellants had approached the licencing authorities for clarification as to whether Mace could be imported and since it was not specifically covered in the Negative List of Goods, the local office of the CCI & E has referred to a clarification given by the Chief Controller of Imports & Exports and has opined that Mace could be imported as the same w....