2011 (4) TMI 1072

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P. Pereira, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The Commissioner has enhanced the value of 19 items in the consignment imported by the appellant to Rs. 14,27,147/- and that of the remaining three items in the consignment to Rs. 7,92,172/-. The combined assessable value of the consignment is Rs. 22,19,319/- on which duty stands paid. A fine of Rs. 3.50 lakhs impo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vant information under the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 (hereinafter referred to as "IPR Rules"). It is submitted that the appellant came to know from the show-cause notice that the "Dove" brand affixed on the aforesaid three items of goods belonged to M/s. Hindustan Unilever Ltd. and that the confiscation of the goods was proposed under Section 111(m) of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch suspension to the importer and the IPR holder stating the reasons for the suspension. It is further provided that, where clearance of the branded goods has been suspended, the IPR holder or his authorised representative should join the proceedings within a period of ten working days from the date of suspension of the clearance and further that, in the event of default of the IPR holder, the goo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hese submissions in support of the plea for out-of-turn disposal of the appeal. He has also pointed out that the goods bearing "Dove" brand imported by another party around same date was allowed to be cleared without any objection. In this connection, he has also claimed support from the Hon'ble High Court's judgment in Sha Rikabdoss Bhavarlal v Commissioner, 2000 (125) E.L.T. 65 (Mad), wherein th....