2010 (4) TMI 929

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellants herein under DEPB, on the ground that they were not covered under Sl. No. 47C of the DEPB scheme, under the provisions of Section 113(i) of the Customs Act, 1962, with option for redemption on payment of a fine of Rs. 80,000/- and have imposed a penalty of Rs.10,000/- on the importers. The challenge in the present appeal is to the confiscation and penalty on the ground that since the good .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X