9911796707
TMI Blog2010 (6) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... 50 pieces of counterfeit Nokia E 51 Mobile Phones and the penalty of Rs. 3,50,000/- under Section 112 of the Customs Act, 1962. 2. The brief facts of this case are that the appellant has filed a Bill of Entry for clearance of goods 850 pieces of Mobile Phones E-51 (NOKIA) single SIM (without accessories) of Chinese origin. This consignment had arrived from Hong Kong under Airway Bill. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. M/s. Nokia Ltd. It was a letter of an Advocate, which cannot be taken as an evidence against the appellant and the import of mobile phones is a free item and the country of origin has mentioned in the Bill of Entry does not make any impact on duty demand and submitted that the impugned order is based on wrong evidence. He further submitted that as per Notification No. 49/2007-Cus. (N.T.) dt. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the IMEI number, which were mentioned in the impugned goods were never issued by Nokia Ltd. Hence, these goods are counterfeit and the appellant has involved in this case with prior knowledge. Hence, the penalties also liable to be confirmed. 5. Heard both sides. 6. In this case, I find that the appellant has imported Mobile Phones with brand name NOKIA Model E-51 to Chinese origin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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