2015 (9) TMI 1200

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....Respondent : Mr Sunish Bindlish, Adv JUDGMENT Ajay Kumar Mittal, J. 1. This appeal has been preferred by the assessee under Section 130 of the Customs Act, 1962 (in short "the Act") against the order dated 5.8.2014 (Annexure A-5) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal) and the consequent orders dated 19.3.2014 (Annex....

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....er the relief claimed by the appellant deserve to be granted to the appellant or not? vi) Whether manifest injustice has been done to the appellant or not? vii) Whether penalty can be imposed arbitrarily under Section 112-A of the Customs Act in the absence of corroboration of evidence? 2. Briefly stated, the facts necessary for adjudication of the present appeal as narrated therein are th....

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....Commissioner of Customs, ICD, GRFL, GT Road, Sahnewal, Ludhiana vide order-in-original dated 23.11.2012 (Annexure A-3) ordered confiscation of the goods under Section 111(d) of the Act and allowed its redemption under Section 125 of the Act on payment of fine of Rs. 3,00,000/- and also imposed penalty of Rs. 1,00,000/- on the appellant under Section 112(a) of the Act. In pursuance thereto, the app....

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.... orders passed by the authorities. 5. After hearing learned counsel for the parties, we do not find any merit in the contention of learned counsel for the appellant. The Tribunal had recorded that as per the provisions of the licensing notes, the secondary/defective HR Coils could be imported only at the ports of Mumbai, Chennai or Kolkatta. The import of goods at ICD, Ludhiana by the assessee wa....