1991 (2) TMI 138

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....on of the goods, the Addl. Collector of Customs confiscated the goods by his order dated 22-6-1989 although an option was given to the petitioner to re-export the same on redemption fine of Rs. 10,000/-. He further imposed a penalty of Rs. 10,000/- upon the Thai Airways under Section 112 of the Customs Act. Counsel for the respondents submitted that the petitioner ought to have preferred an appeal....

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....ions of Section 11 and according to the learned Counsel for the respondent, clause (o) of sub-section (2) of Section 11 would be attracted. Section 11 provides that if the Central Government is satisfied that it is necessary so to do for any of the purposes specified in sub-section (2), it may, by notification in the Official Gazette, prohibit either absolutely or subject to such conditions as may....

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....esent case is "Footwear and make-up". In some of the packages was 'Charlie Cologne Spray'. It may be that it was taken as an item of 'make-up'. So, in our opinion, the present case is not covered under clause (o) of sub-section (2) of Section 11. It is true that the impugned order was an appealable one. Normally, the petitioner should have exhausted the statutory remedy available in law. But havin....