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2005 (10) TMI 369

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...., SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - There are two applications before us, one for waiver of pre-deposit and stay of recovery in respect of the penalty amount and the other seeking early disposal of the appeal. After examining the records and hearing both sides, we are of the view that the appeal requires to be finally disposed of at this stage. Hence, after al....

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....ayon Flock under Section 111(d) & (m) of the Customs Act. It also imposed a penalty of Rs. 4 lakhs on the importer under Section 112(a) of the Act. In the appeal preferred by the assessee against the decision of the original authority, ld. Commissioner (Appeals) reduced the quantum of penalty to Rs. 50,000/- and, subject to this, sustained the decision of the lower authority. The present appeal is....

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....n) Act, 1986, which had stipulated that any fabric imported into this country should not contain hazardous dyes beyond the limits prescribed by the Textiles Committee. It was incumbent on the importer to ensure that the fabric imported by them did not contain hazardous dyes beyond such limits. It appears from the facts of this case that this burden was not diligently attended to by the appellants ....