2023 (7) TMI 69

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....hi P.D.Roy, both Consultants for the Appellant Shri Manish Mohan, Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant filed one Bill of Entry dated 09.02.2022 for clearance of goods declared as "Spare of Mosquito Bat" under CTH 85169000 from China. The consignment....

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....n in approx. 38000+9000= 47000 Nos. samples of all items except packaging material is being sent to the group for necessary action and assessment in terms of DGFT Notf. 02/2015-2020 dt. 26.04.2021 if deem fit". 2.1 As per the examination report submitted by Shed Officers, it was clearly evident that the imported goods are not spare parts of Mosquito Bat instead it is Mosquito Bat in CKD conditi....

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....ed. 2.3 A show-cause notice was issued to the appellant. After adjudication, it was held that the goods are liable for absolute confiscation and penalty of Rs.2.10 lakhs was imposed on the appellant. 2.4 The said order was challenged before the ld.Commissioner (Appeals), who dismissed the appeal filed by the appellant. 2.5 Against the said order, the appellant is before us. 3. The ld.C....

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....at circumstances, this Tribunal held that as the goods were already shipped on 26.04.2021. Therefore, this Tribunal held that the restrict made by the DGFT Notification No.02/2015-20 dated 26.04.2021 was not applicable to the facts and circumstances in the said case. 6. In the case in hand, the import itself has taken place on 09.04.2022, which is much after DGFT Notification No.02/2015-20 date....