2013 (9) TMI 780

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..... ne and the penalty and the Commissioner was directed to assess the redemption fine and the penalty in the light of the circular dated 26th July, 2010 upon giving an opportunity to the petitioner to submit the relevant documents and also a personal hearing and shall make all endeavours to complete the exercise of determination within three weeks from the date of the communication of this order. .....

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..... ate ORDER The Court : The Director of Revenue Intelligence intercepted the goods imported by the petitioner upon declaring the same to be worn clothes and the value thereof. A show cause notice was issued as the importer ought to have declared the detail break up of the various articles of the consignment in the import documents. Pursuant to the said show cause, the reply was given by .....

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..... f the order of the Tribunal the authorities took a plea that there is no indication in the order of the Tribunal for release of the goods after making payments. The petitioner thereafter made an application for modification of an order of the Tribunal as there has been an omission to indicate the quantum of redemption fine and penalty and precisely for such reason the Customs authorities are not a .....

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..... ry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi, concerning the import of the worn clothing which suggests that the import of the worn clothing should not be adjudicated and fine in lieu of confiscation and penalty imposed keeping in view the margin of profit on such unauthorized import should not get cleared by paying only nominal fine and penalty in future. .....

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..... dated 26th July, 2010 upon giving an opportunity to the petitioner to submit the relevant documents and also a personal hearing and shall make all endeavours to complete the exercise of determination within three weeks from the date of the communication of this order. Needless to mention that this Court has not gone into the merit of the matter and the said authority shall be at liberty to deci .....

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