2006 (12) TMI 276

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....e Appellant. Shri N.D. George, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on stay petition. After hearing for sometime, it was felt possible to decide the appeal itself and with the consent of both sides we proceed to do so. 2. This is an appeal by the department against the order of the Commissioner (Appeals) vide No. SVS/229/NGP-ICD/....

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....ssioner vide his order dated 24-4-2006 reclassified the goods, rejected the value declared, demanded differential customs duty of Rs. 1,67,681/- only and also ordered for confiscation of the goods with an option to redeem the same on payment of fine of Rs. 34,000/-. He also imposed penalty of Rs. 10,000/- on the importer. 6. The Commissioner (Appeals), however, allowed the request for aban....

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....n 47 of an order for permitting the deposit of goods in a warehouse under Section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon." 9. The right of the importer to abandon the goods at any time before the order for clearances of the goods for home consumption under Section 47 is unconditional. Therefore, the Commissioner's (A....