2014 (12) TMI 527

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....avindranath, CGSC, for the Respondent. JUDGMENT The assessee has preferred this appeal as against the Order, dated 4-12-2003 passed in Final Order No. 1055/2003 [2004 (164) E.L.T. 441 (Tri.-Chennai)] by the Customs, Excise and Service Tax Appellate Tribunal, Southern Regional Bench, Chennai 600 006, raising the following question of law (a)     Whether the confiscation....

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....ible grade). In respect of the Bill of Entry filed on 23-2-1999, the goods were examined on 9-3-1999. At that time, it was found that the drums were marked as RBD Palmolein Oil. The said consignment was referred to the Port Health Organistaion, who on 18-3-1999 certified that the consignment did not conform to the standards laid down for RBD Palmolein Oil under the PFA act. Immediately, there afte....

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....stances, the Authorities held that the goods are liable for confiscation. Apart from this, under the provisions of Section 111(d) and misdeclaration under Section 111(m) read with Section 3(3) of the Foreign Trade and Development Act, 1992, the Authorities allowed the importers to redeem the goods on payment of a fine of Rs. 4,00,000/- for the purpose of exports and a penalty of Rs. 2,00,000/- was....