2003 (7) TMI 380

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....opra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The officers at the Chatrapati Shivaji International Airport, Mumbai detained in June, 2002 a parcel consigned by Pichei Rakchue, Appellant in Appeal 378/2003 of Bangkok, Thailand to P. Kumar at Chennai, appellant in Appeal 347/2003. The parcel which declared to contain "fashion material" with no indication of val....

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....e input. In his order, the Commissioner has ordered confiscation of the zircon unconditionally and imposed penalty under Section 112 on P. Kumar. Hence, these appeals and applications. 2. Application by Rakchue prays for stay of operation of the order on the ground that he is entitled to the return of goods as unpaid seller. The Commissioner has dismissed the claim of ownership by Rakchue ....

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....smissing his application the goods are not to be sold or otherwise disposed of by the Customs during the pendency of his appeal. 3. So far as Kumar is concerned the contention that he has not made any entry with regard to the goods and therefore is not liable to penalty has prima facie to be accepted. The goods have been ordered to be confiscated under clauses (m) and (l) he has not made a....