2014 (8) TMI 78

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..... t of fine. In this case also, Hooka Flavour containing nicotine was a restricted item and was imported without licence and there was under-valuation also rendering the goods liable to confiscation - Following decision of Commissioner of Customs, Kolkata Vs Grand Prime Ltd. [2003 (7) TMI 73 - SUPREME COURT OF INDIA] - Decided in favour of Revenue. - C/2142/2012 - - - Dated:- 2-7-2013 - B S V Mur .....

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..... aluation also rendering the goods liable to confiscation. 3. We find that the Revenue has made out a prima facie case for not allowing re-export. In view of the circumstances enumerated above and the decision of the Hon'ble Supreme Court cited before us, we consider it appropriate that the operation of the impugned order is stayed during the pendency of the appeal. Accordingly the stay peti .....

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