2009 (4) TMI 637

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..... he Respondent. [Order per : Jyoti Balasundaram, Vice President]. Vide the impugned order the lower appellate authority has upheld the confiscation of 850 pieces of 100% cotton men s long sleeve jackets with an option to redeem them on payment of a fine of Rs. one lakh and imposition of penalty of the above amount and upheld the value of jackets at Rs. 100/- per piece as fixed by the Addi .....

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..... 1)(a) of the FERA, 1973, proposing confiscation u/s 113(m) for over invoicing the goods and therefore claiming excess drawback of Rs. 54,564/-, proposing adoption of the value of Rs. 100/- per piece of the goods and proposing penal action u/s 114(iii) ibid. The notice was adjudicated by the Additional Commissioner who upheld the charges in the notice, extending the option for redemption of the con .....

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..... respect of value or in any material particular with the entry made under the statute, which was neither invoked in the show-cause notice nor relied upon in the adjudication order. The Revenue is also not in a position to controvert the stand of the exporters that they were never put to notice regarding contravention of Section 113(i). 4. On this ground alone we set aside the impugned order and .....

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