2018 (3) TMI 778

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..... r Foreign Trade Policy, the appellant should have obtained the license and for failure to do so, the goods are liable for confiscation. Since the appellant is a charitable education society and running for social cause of Muslim community, they do not have any undue benefit. Accordingly, the mala fide intention is not proved - appellant deserves leniency - redemption fine reduced from ₹ .....

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..... m ₹ 50,000/- to ₹ 35,000/- considering that one of the item is holy Quran and redemption fine to the extent of holy Quran was reduced. The present appeal filed by the appellant is for waiver of redemption fine and penalty of ₹ 35,000/- and ₹ 5000/- respectively. 2. The confiscation was held by the lower authorities on the ground that the goods being second hand computer, .....

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..... and used computers. As per Foreign Trade Policy, the appellant should have obtained the license and for failure to do so, the goods are liable for confiscation. The learned Commissioner (Appeals) has already given the relief to the extent of confiscated holy Quran. 6. We find that since the appellant is a charitable education society and running for social cause of Muslim community, they do not .....

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