2006 (6) TMI 244

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..... DR, for the Respondent. [Order]. - The lower authorities have absolutely confiscated one lakh pieces of Clinical Thermometers imported by the appellants in April, 2005 and have also imposed a penalty of Rs. 30,000/- on the importer. After examining the records and hearing both sides, I find that, in terms of DGFT's Notification No. 44/2000 dated 24-11-2000 (as amended), import of clinical therm .....

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..... he penalty amount. Learned SDR has opposed this plea. The confiscation is without option for redemption and, therefore, the goods have already vested in the Central Government by virtue of Section 126 of the Customs Act. Prima facie, the assessee cannot validly plead that the penalty imposed on them is secured by a Central Government property. In the circumstances, they are directed to pre-deposit .....

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