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TMI Blog2014 (12) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... chand Jain, Rajni Mahal, 4th Floor, R. No. 408, Tardeo, Mumbai against the Order-in-Appeal No. 271 & 218/2013-14-Air, dated 3-5-2013 passed by the Commissioner of Customs (Appeals), Mumbai-III with respect to Order-in-Original No. 23/2012-13, dated 21-11-2012 passed by Addl. Commissioner of Customs, CSI Airport, Mumbai. 2. Brief facts of the case are that the applicant arrived at CSI Airport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after following due process of law confiscated dutiable goods valued at Rs. 50588/- under Section 111(d), (l) & (m) of Customs Act, 1962. However, an option to redeem the same on payment of redemption fine of Rs. 13,000/- was given to the said passenger under Section 125 of Customs Act, 1962. The cigarettes valued at Rs. 3648/- and fake watches valued at Rs. 1,94,601/- were absolutely confiscated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor prohibited. 4.4 Personal penalty may kindly be reduced. 5. Personal hearing scheduled in this case on 28-1-2014 was attended by Shri A.M. Sachwani, Advocate on behalf of the applicant who reiterated the grounds of Revision Application. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs Act, 1962 and violates the provisions of Indian Copyright Act, 1957 and IPR Regulation Baggage Rules, 1998, Sections 77, 79, 11 of Customs Act, 1962, para 2.20 of FTP 2009-2014 and also the provision of Section 11(1) of Foreign Trade (Development and Regulation) Act, 1992. The adjudicating authority after following due process of law confiscated dutiable goods valued at Rs. 50588/- und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in China hence may be released. 8. On perusal of records, Government notes that the applicant in his statement recorded under Section 108 of Customs Act, 1962 has admitted the wrist watches were fake. Import of duplicate or fake goods are prohibited under the provision of Indian Copyright Act, 1957 and IPR Regulation. Keeping in view the above circumstances, there is no merit in the plead ..... X X X X Extracts X X X X X X X X Extracts X X X X
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