1992 (12) TMI 118

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..... dents. [Order per : S. Kalyanam, Member (J)]. - This appeal is directed against the order of the Additional Collector of Customs, Madurai, dated 27-4-1989 levying a fine of Rs. 1,40,000/- in lieu of confiscation of 10,000 Kgs of cloves imported by the appellants besides a penalty of Rs. 500/- under the provisions of the Customs Act, 1962, the Act for short. 2. Shri Kuppuswamy, the learned Cons .....

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..... of Mahendra R. Mehta v. Collector of Customs & Central Excise, reported in 1991 (56) E.L.T. 494, wherein the Tribunal has referred to the rulings of the Bombay High Court in case of Swati Chemicals v. Collector of Customs, reported in 1990 (50) E.L.T. 342, Madras High Court in the case of Asia Tobacco Co. v. Union of India -reported in 1984 (18) E.L.T. 152 and also the ruling of the Supreme Court .....

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..... ted in 1990 (50) E.L.T. 342, the Madras High Court ruling reported in 1984 (18) E.L.T. 152 and further, reference was also made to the ruling of the Supreme Court in the case of B.K. Srinivasan and Others v. State of Karnataka and Others, reported in 1987 1 SCC 658. A reading of the above ruling and the explanation in the said rulings would show that public notice bringing cloves under the canalis .....

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