2009 (4) TMI 637

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.... [Order per : Jyoti Balasundaram, Vice President]. -  Vide the impugned order the lower appellate authority has upheld the confiscation of 850 pieces of 100% cotton men's long sleeve jackets with an option to redeem them on payment of a fine of Rs. one lakh and imposition of penalty of the above amount and upheld the value of jackets at Rs. 100/- per piece as fixed by the Additional Commissi....

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....e FERA, 1973, proposing confiscation u/s 113(m) for over invoicing the goods and therefore claiming excess drawback of Rs. 54,564/-, proposing adoption of the value of Rs. 100/- per piece of the goods and proposing penal action u/s 114(iii) ibid. The notice was adjudicated by the Additional Commissioner who upheld the charges in the notice, extending the option for redemption of the confiscated go....