2015 (12) TMI 1483

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..... r-in-Appeal dated 26.02.2010 which upheld the Order-in-Original dated 05.02.2009. The facts of the case briefly stated are as under:- The appellant imported consignment of worn clothing (weighing 23,000 kgs.) classified under Customs Tariff Heading No.63 09 vide Bill of Entry No.114169, dated 06.01.2009. The primary adjudicating authority found that the impugned goods were restricted for import. .....

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..... The ld. Departmental Representative supported the impugned order stating that appellant was well aware that the goods were restricted and therefore the redemption fine and penalty are in order. 4. We have considered the contentions of both sides. We find that in this case appellant had voluntarily foregone the requirement of a Show Cause Notice. The primary adjudicating authority accepted the de .....

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