9911796707
TMI Blog2011 (3) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Mathew John, Member (T)]. - This case relates to seizure of Watch movements, Button Cells, Watches, Modules for watches, Electronic Calculators, Clock etc seized from 8 business premises of the Appellant in July 2006 September 2006 and January 2007. Some of these items are notified under Section 123 of the Customs Act, 1962 because of which the burden to prove that the goods are not smu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eized from the various premises as mentioned in the SCN under Section 120(2) of the Customs Act, 1962. (c) I allow the goods under : (i) Sl. No. (a) above to be redeemed on payment of fine of Rs. 20,00,000/- under Section 125 of the Customs Act, 1962 along with all applicable duties and taxes (ii) Sl. No. (b) to be redeemed on payment of fine of Rs. 10,00,000/- along with all app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vities. 5. In the case of a few items they are still interested in redeeming the goods, provided the value is assessed correctly. They have produced Bills of Entries under which they claim that the goods were imported. They submit that this value may be taken for fixing an appropriate redemption fine. They point out that if this is not done these goods also will get totally destroyed and wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seizing officers who show very high seizure values to boost up their performance figures and thereafter the department also is not able to sell the goods at the price assessed by them. This is a fit case for granting immediate relief. 9. In the facts and circumstances as above we pass the following orders : (i) The Appellant has to intimate the department in wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative samples of such goods and produce the samples before this Tribunal to verify the correctness of the report. It may be kept in mind that the limited question at this stage is whether the values declared in the documents can be used for assessing the values of the confiscated goods and the question is not whether the confiscated goods were imported under the documents produced by the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
