TMI Blog2009 (10) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... he confiscation under Section 111 (d) was set aside for the reason that the cargo did not contain any prohibited goods such as arms or ammunitions and penalty was also set aside - confiscation, redemption fine and penalty set aside - appeal allowed - decided in favor of appellant. - Appeal No. C/349/2005 - Final Order No. 1462/09 - Dated:- 16-10-2009 - Jyoti Balasundaram, Vice President K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pre-shipment Inspection Certificate from any of the agencies prescribed, with an option to redeem the goods on payment of a fine of ₹ 5 lakhs under Section 125 (1) of the Customs Act, 1962 and penalty of ₹ 1,25,000/- was also imposed under Section 112 (a) of the Customs Act, 1962. Hence this appeal. 2. The importers do not challenge the valuation and, in fact, paid duty on the enha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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