2018 (8) TMI 1412

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.... ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA FOR THE RESPONDENT : R1-R3 BY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS JUDGMENT Vinod Chandran, J. The appeal is filed by an exporter against the refusal to release the goods despite payment of the entire redemption fee and penalty imposed as per Ext.P1 order. The Department is said to have taken up a....

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....sed to grant release and directed the petitioner to approach the appellate authority to press for its remedies. We are informed that there is also an appeal filed by the appellant against Ext.P1 before the first appellate authority seeking reduction in the redemption fine and penalty. 2. The facts as evidenced from Ext.P1 indicate that the petitioner had purchased gold from one of the nominated....

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....ms authorities. The allegation was of misclassification, insofar as the quantity of gold declared in the ornaments included the weight of precious stones embedded in the ornaments. The misclassification was insofar as the appellant having declared the entire weight of the gold ornaments as weight of the gold exported, so as to enjoy the duty entitlement available on import. The appellant was befor....

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.... to file a stay application within a period of two weeks from today. If such a stay application is not filed within the period specified, then there shall be immediate release of the goods on expiry of the said period. If stay application is so filed, then the Commissioner (Appeals) before whom the appeals are filed, shall take up the appeals and either dispose of the same or at least the stay pet....