9911796707
TMI Blog2000 (8) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sekhon, Member (T)]. The present stay applications and appeals have been filed against the order passed by the Commissioner of Customs, Chennai who in the case of import of 44 pieces of Panasonic NV E 180 HD ordinary video cassettes imported without producing valid specific import licence confiscated the same under Section 111(d) of the Customs Act, 1962 read with Section 3(3) of the Forei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62 read with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992. However he allowed the redemption of the goods on payment of fine of Rs. 3,94,000/- and a penalty imposed on importer of Rs. 1,57,000/- under Section 112 (a) of the Customs Act. 3. The learned Counsel also submitted that no reasons have been given in their case about the margin of profit having gone up or that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the submissions and have perused the two orders, one passed in 11/99 and the present order passed in 2/2000. The order passed in 2/2000 does not bring out any circumstances different as regards change in margin of profit, except that one person has utilised the name of another importer to import the goods. We therefore, cannot find any reason in the present order for imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11/99 to 2/2000 or that the importer in the present case was a repeated offender of the Customs Act read with Import Trade Control law of the country. The order is therefore, required to be set aside for non-application of mind and it should go back for de novo determination of the issue involved in this case. 6. In view of our findings we take up these appeals and set aside the impugned order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
