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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 ..... be released. Held that:- 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 pleading of the applicant. Government do not find any infirmity in the impugned Order-in-Appeal and therefore upholds the same. - Decided against the assessee. - F. No. 371/71/B/2013-RA - Order No. 32/2014-Cus. - Dated:- 7-2-2014 - Shri D.P. Singh, Joint Secretary Shri A.M. Sachwani, Advocate, for the Assessee. ORDER This revision application is filed by applicant, Mr. Champalal Kapoorchand Jain, Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cigarettes valued at ₹ 3648/- and fake watches valued at ₹ 1,94,601/- were absolutely confiscated under Section 111(a), (l) and (m) of Customs Act, 1962. A penalty of ₹ 12,000/- ₹ 3,000/- was also imposed on the said passenger under Sections 112 114AA respectively of Customs Act, 1962. 3. Being aggrieved by the said order-in-original, applicant filed appeal before Commissioner (Appeals), who dismissed the appeal. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this revision application under Section 129DD of Customs Act, 1962 before Central Government mainly on the following grounds : 4.1 The applicant imported the said goods, for the first time. 4.2 The wrist watches are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 50588/- under Section 111(d), (l) (m) of Customs Act, 1962. However, an option to redeem the same on payment of redemption fine of ₹ 13,000/- was given to the said passenger under Section 125 of Customs Act, 1962. The cigarettes valued at ₹ 3648/- and fake watches valued at ₹ 1,94,601/- were absolutely confiscated under Section 111(a), (l) and (m) of Customs Act, 1962. A penalty of ₹ 12,000/- ₹ 3,000/- was also imposed on the said passenger under Sections 112 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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