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TMI Blog2018 (7) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... , Consultant, Ms. Debi Parbat, Advocate for the Appellant (s) Sri S.N. Mitra, AC(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary 1. Briefly stated the facts of the case are that on 18.11.2011 SSB Officers intercepted 1573 pieces of Karbonn Mobile Phone sets valued at Rs. 40,63,570.00 along with 34 Bundles of Tissue Papers loaded on Tractor with Trolley at Jogabani and handed over th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elease the same on imposition of redemption fine of 25% of the value of such consignment and also imposed Personal penalty of Rs. 4 Lacs and Rs. 2 Lacs on the appellant no. 1 and 2 respectively. Hence, the appellants filed these appeals. 2. Heard both the sides and perused the records. 3. The Learned Counsel for the appellant submitted that the seizure was made prior to clearance. It is submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing activity." 4. The case of the Revenue is that the goods namely Karbonn Mobile were mis-declared to the extent that they are of Indian origin and the Exporter declared himself to be the manufacturer of the goods. But in their statement, it is stated that they have never opened the sealed consignment as imported from Hongkong and the goods were removed for export to Nepal as such. It is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ohibit re-exports of goods imported from Third Countries without manufacturing activity. I agree with the findings of the Commissioner (Appeals) that the provision of Foreign Trade Policy shall be read with the provisions of Indo Nepal Treaty and in case of any conflict, the provision of Indo Nepal Treaty shall prevail. It is seen from the impugned Order that there was a mis-declaration by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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