2024 (5) TMI 572

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....cate for the Appellant Shri Deepak Sharma, Authorized Representative for the Respondent ORDER Briefly stated, the facts of the case are that the appellant had filed the Bill of Entry (B/E) No. 3400751 dated 28.09.2013 before the Customs authorities for clearance of the imported goods namely, "Dove AP Original Whitening, Dove AP Silk Dry Whitening, Dove AP GF Cucumber and Dove AP Grapefrui....

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...., holding that CVD amount shall be charged on the MRP pasted on the package of goods i.e. Rs.185/- per Pcs; confiscated the imported goods under Section 111(m) of the Customs Act, 1962 with the option to the appellant to redeem the same on payment of redemption fine of Rs.5,00,000/- under Section 125 ibid and also imposed penalty of Rs.1,00,000/- on the appellant under Section 112(a) ibid. Appeal ....

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....able and as such, the appellant is not liable to pay the redemption fine and penalty confirmed by the authorities below. In support of such submission, learned Advocate has relied upon the order dated 22.01.2015, passed by this Tribunal in the case of Commr. of Cus. (Import), JNCH, Nhava Sheva Vs. Amrit Corp. Ltd., reported in 2016 (333) E.L.T. 340 (Tri.-Bom). 3. On the contrary, learned AR app....

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.... the B/E at Rs.170/- for the imported goods and on pointing out such defect by the Department that the RSP should have been Rs.185/- , they had paid the differential amount of CVD along with interest and fine and penalty on 03.12.2013 and thereafter, the subject goods were cleared for home consumption. The appellant, in this case had paid for the entire liability towards duty interest and penaltie....