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TMI Blog2014 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... n smuggled and later absolutely confiscated. Absolute confiscation is fully justified as goods were prohibited and could not be released provisionally under section 125 of the Customs Act, 1962. Goods are rightly confiscated absolutely. - Decided in favour of Revenue. - Appeal No. C/50138/2014 - FINAL ORDER No.53287/2014 - Dated:- 21-8-2014 - Mr. Manmohan Singh, J. For the Appellant : Shri B.B. Sharma, DR For the Respondent : Ms. Swhitra Sharma, Comm. AR JUDGEMENT Per MANMOHAN SINGH: It is seen that the respondents have not been cooperating as they have not appeared for hearing on 23.3.2014 again on 28.4.2014. Further on 28.4.2014 the notice was issued for 25.6.2014 giving sufficient time. However, on 21.08.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of which was given in panchnama dated 10.5.2011 in annexure 1 to the panchnama which reads as under:- S. No. Description of goods Packet Quantity 1 Classic Flexible bend Toungue cleaner A-2 to 31 8928 pcs. 2. Professional personal care safety buds B-1 to 100 12000pcs. 3. Professional personal care safety buds (100) C-1 to 100 24000pcs. 4. Ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48960pcs. 17. Garnier men power light intensive fairness face wash Q-1 to 10 2160pcs. 18. Garnier pure light face wash fairness face wash R-1 to 10 2880 pcs. 19. Apricot scrub with soothing elder flower S-1 to 30 4320 pcs 20. Olay natural white T-1 to 10 5760 pc. 21. Foundation ponds/may belline U-1 to 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Loreal paris True match AH-1 to 6 810 pcs. 34. Loreal paris curl long meacara AI-1 to 2 1440 pcs. 35. Loreal paris eye liner liquid export water proof AJ-1 to 1 720pcs. 36. MAC ombre a poupiers eye shadow AK-1 to 1 288 pcs. 37. MFK select SPF-15 foundation AL-1 to 3 480 pcs. 38. AIGER eye shadow eye lin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities but on one pretext or the other, they have not co-operated with the department. I find that it is clear case of mis-declaration and attempt to smuggled goods by the respondent and the goods have rightly been confiscated by the adjudicating authority. However, no penalty was imposed on partners as both partners were died at the time of adjudication. 6. Ld.DR raised the issue of dissolution of partnership concern when one partner has already died before importation and the importation under these firms was illegal as partnership stood dissolved. I agree with the contention raised by the Revenue. However, it is observed from the facts that second partner Shri Surinder Mohan Sharma also died during the proceedings. Market enquiry carri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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