2011 (2) TMI 602

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.... Shri Azaz Abdul Rehaman Achrekar against the order-in-appeal No. 16/Mumbai-III/2010 dated 1-2-10 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. Briefly stated facts of the case are that on 11-11-06, Pax. Shri Azaz Abdul Achrekar had brought 1048 pcs of assorted memory cards and 369 pcs of assorted electronic goods with accessories such as cameras, DVD players, I-pods etc.....

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....) found no merit to accede to the applicant's request and rejected the appeal. A revision application was filed by the Pax against order-in-appeal before Joint Secretary, GOI. The Joint Secretary observed that the goods were disposed off without serving a notice to the Pax Shri Azaz Abdul Rehman Achrekar and the sale proceeds were lying with the department. The Government therefore ordered (375....

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....return of money value of goods (CIF) after deducting redemption fine and personal penalty along with duty as applicable in terms of GOI order No. 375/08 dated 26-9-2008. 4. Being aggrieved with the above order, applicant has filed an appeal before the Jurisdictional Commissioner of Customs (Appeal), Mumbai-III who rejected the same. 5. Aggrieved by the order-in-appeal, the applican....

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.... applicant be granted refund from CIF value of goods after deducting penalty, and applicant be given interest for delayed refund. 6. Personal hearing in this case was fixed on 7-12-10 which was attended by Shri P.K. Shingrani, Advocate for and on behalf of the applicant who reiterated the grounds of revision application. 7. Government has carefully gone through the case records inc....