2004 (3) TMI 531

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....h, JDR, for the Respondent. [Order]. -  The appeal of the appellant is directed against the impugned order-in-appeal, whereby the Commissioner (Appeals) rejected their appeal against the order-in-original passed by the Additional Commissioner Customs. 2. The facts in brief are that the appellants imported a consignment of diagnostic chemicals through courier mode under the Couri....

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....lier to have despatched the goods through courier. They also placed before me the communication addressed to the bank stating that the supplier had sent the consignment by mistake through courier directly to the appellants instead of the consignment by air as per the L/C terms. The bank was requested to accept this as a discrepancy and effect the payment under L/C. On the basis of these facts, the....

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....grounds for sustaining the penalty imposed. 6. So far as confiscation is concerned, though technically the import does violate the Exim policy provisions, it is not as if the importers have resorted to have any devious method of circumventing the Exim policy by opting to import through courier mode, when the import under regular air cargo mode was permissible under OGL. As no benefit could....