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TMI Blog2017 (5) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 50,000/- and penalty is reduced to ₹ 25,000/-. With regard to the shortage of readymade garments of 5203 pcs, the goods were in finished condition and they were required to be entered in RG-1 register which were not entered and found their lying unaccounted. As no invoices have been issued to that effect, therefore, on these goods, the appellant is required to pay duty at the time of clearance of said goods. In that account, the appellant is required to be penalised and for these non-accounted goods. The penalty imposed on the appellant is to the tune of ₹ 10,000/-. Appeal allowed - decided partly in favor of appellant. - Appeal No. E/417/2009 - Final Order No: 60673 / 2017 - Dated:- 26-4-2017 - Mr. Ashok Jindal, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot affixed on the said goods in terms of Notification No. 20/2001-CE(NT) dated 13.04.2001, therefore, the said goods are in complete condition and in that situation, the allegation of excess found goods is not sustainable. 4. With regard to the excess stock of 5663 pcs fabricated on job work of M/s Raymond and 1297 pcs of RMG fabricated on job work for M/s TNG respectively, he submits that on job work the said goods were required approval of the buyers, as the buyers are maintaining quantity standard RMG and that requires approval. Without approval, no MRP can be affixed on the said goods and the said goods are not marketable, therefore, the goods were not in quality condition. Consequently, the goods could not be entered in RG-1 regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d packed in master cartoons but it was claimed by the appellant these are rejected goods. The said explanation of the appellant is not acceptable as the rejected goods cannot be packed in master cartoons. Moreover, the said rejected goods are having market value and no records of these rejected goods have been maintained by the appellant. In that circumstances, it is held that these goods are packed in master cartoons for clandestine clearance of the goods, therefore, those goods have rightly been held by the adjudicating authority liable for confiscation. Therefore, I hold that the goods have been rightly confiscated. I find that quantum of redemption fine is appropriate in the facts and circumstances of the case. Further, I find that rede ..... X X X X Extracts X X X X X X X X Extracts X X X X
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