2001 (4) TMI 572

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit with the consent of both sides. 2. The appeal is against the order of the Commissioner confiscating under Section 111(d) of the Act from the possession of the appellant six chain making and other accessory machines permitting them to redeem on payment of fine of Rs. 2 lakhs. 3 .....

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..... by making a false declaration. 4. In his order, the Commissioner does not confirm this view. He agrees that the machine had been imported by the concerned parties who are duly registered with the Gem and Jewellery Promotion Council. Their registrations have been cancelled, withdrawn or were otherwise made inoperative till the date of importation of the machine . The reason that he has advanced .....

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..... ace was legal, and it is liable to confiscation for an act or omission subsequent to the importation. We had in our Order in Appeals C/699, 705, 706/2000-Bom. on this issue set aside the penalty imposed on Kantilal G. Sagar with regard to the four machines imported by it. 6. For the same reason, the confiscation ordered of these six machines cannot be sustained. The appeal is allowed and the imp .....

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