2009 (8) TMI 1016

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..... mported a consignment of crude Palmolein which was allowed clearance on provisional assessment under Chapter sub-heading 15119090. The consignment was assessed at concessional rate in terms of Notification No. 21/02 Cus dated 1-3-2002. Subsequently, samples of the consignment were taken and tested by the public health officer and the Chemical Examiner of Customs House Laboratory Vishakhapatnam. Fo .....

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..... ned goods was imported in contravention of prohibition misdeclaring description of the goods. He found the goods liable for confiscation under Sections 111(d) (m) of the Customs Act. The goods had already been released. He imposed penalty of Rs. 30,00,000/- and ordered a fine of Rs. 1,00,00,000/- towards the value of the goods. 3. Moving the application for stay, learned Counsel for the appell .....

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..... nnot be done in instalments and by different authorities. We find, prima facie that the impugned order is not sustainable in law. In the circumstances, we find that the applicants have made out a strong prima facie case against the impugned liabilities. We accordingly order waiver of pre-deposit of the penalty and stay recovery thereof pending decision in the appeal. (Pronounced and dictated in .....

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