2012 (10) TMI 1008

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..... Bench): This is case where the appellant attempted to export 40 containers containing 1000 MTs of Muriate of Potash declaring the goods to be OWC (Drilling Chemical Additives) . On suspicion, the Customs intercepted the goods and subjected it to examination and chemical test and it was found that the goods were Muriate of Potash which is used as fertiliser and which item can be exported onl .....

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..... were absolutely confiscated. Once the goods are absolutely confiscated, goods belong to the Government and it cannot serve as security for penalty to be paid by the appellant. Further, we note that the offence committed is of grave nature. 4. Therefore we consider it proper to ask for pre-deposit of penalty of 25 lakhs for admission of appeal. The applicant is directed to deposit ₹ 25 la .....

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