2009 (4) TMI 743

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..... n-Appeals No. 153/2008 dated 15-12-2008 passed by the Commissioner of Customs .(Appeals) Bangalore. 2. I heard both sides. 3. The issue is very simple. The appellant imported certain cosmetics through Bangalore in terms of Notification No. 92/2004 dated 10-09-2004. Bangalore was not one of the designated ports for import of the said consignment. In view of this, appellants requested for trans- .....

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..... have given a finding that there is no violation. The Commissioner ought not to have imposed penalty under Section 112 of the Customs Act, 1962. 5. On a careful consideration of the issue, I find that in the facts and circumstances of the case, the penalty imposed is not justified. When there is a clear finding that there is no violation, penalty can not be imposed. Hence, I set aside the impugne .....

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