2020 (5) TMI 643

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....nt Shri Madhup Sharan, Asst. Commissioner (AR) And Shri Rama Holla, Superintendent (AR) For the Respondent ORDER Per : S.S. GARG The present appeal is directed against the impugned order dt. 24/08/2009 passed by the Commissioner of Customs whereby the Commissioner has confiscated the goods under Section 111(o) of the Customs Act, 1962 but allowed redemption of the same on payment of fi....

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....of 6 months and did not seek extension of time and hence the Commissioner ordered for confiscation of the goods totally valued at Rs. 25,41,411/- but allowed the redemption on payment of fine of Rs. 50,000/-. 3. Heard both sides and perused the records. 4. Learned counsel for the appellant submitted that the impugned order imposing redemption fine of Rs. 50,000/- and penalty of Rs. 5000/- on....

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.... months, imported goods under EPCG No.5330000969 were installed and installation certificate was filed before the DGFT and no copy was submitted to the Customs. The Deputy Commissioner of Customs initiated action for irregularity and issued show-cause notices. He further submitted that installation in respect of other two EPCG licences was also completed though very delayed and certificates produc....

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....n of fine and penalty is justified because the appellant has violated the condition of the notification. 6. After hearing both sides and perusal of the material on record, we find that admittedly, in the present case, the appellant has violated the conditions of the notification no.97/2004 dt. 17/09/2004. Further we find that the imported goods were not installed within 6 months and no applicat....