2016 (3) TMI 1033

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....sioner (AR) ORDER Per C J Mathew M/s Jas International, Ludhiana is in appeal before us against order-in-appeal no. 68/2004 (JNCH) dated 30 th June 2004 of Commissioner of Customs (Appeals), Mumbai-II which modified the order of the primary adjudicating authority, the Additional Commissioner of Customs, CFS, Mulund by reversing the enhancements in value for assessment under Customs Act, 1962 bu....

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....d to be redeemed subject to payment of fine of Rs. 5,00,000/-. The impugned order of first appellate authority set aside the enhancement, reduced the penalty to Rs. 50,000/- and the redemption fine to Rs. 1,00,000/-. Hence this appeal by importer on the ground that packing list did indicate the origin of the goods and that curable defects should not have been visited with penal action. 3. We have....

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....do not conform, are prohibited for import through the notification under section 11. 5. We find that the two lower authorities have not ascertained and rendered a finding on the applicability of the prohibition to the goods under import. That there has been no such effort is apparent from the reference made to a prohibition in the omnibus notification of 1964 without verifying its continued exist....