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2025 (1) TMI 231

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..... ntravened the provisions of Foreign Trade Policy 2009--2014. This contravention automatically entails the confiscability of the goods under Section 111 (d) of the Customs Act, 1962 as it is an improper , hence the appellant is also liable for penal action under Section 112 (a) of the Act. The Ld. Appellate Authority has also observed that it was only a procedural delay on the part of the appellant as the Registration Certificate was able to be obtained and produced later on i.e., after the arrival of the goods. Having regard to the facts and circumstances of this case as the appellant had applied for registration but could not get the Registration Certificate in time, the ends of justice would meet if redemption fine imposed is further redu .....

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..... ; the appellant filed a Bill of Entry dt. 23.12.2014 for clearance of Circular Saw Blade of different types, which upon examination by the shed officers was found to be carrying no label whatsoever. This was brought to the notice of the appellant, the appellant appears to have indicated that they had already filed necessary application for registration under Legal Metrology (Packaged Commodities) Rules, 2011 [LMPC Rules, for short], but however they appear to have requested for adjudication without issuance of show cause notice and personal hearing with the further request to waive fine and penalty. Vide the Order in Original No.35933/2015 dt. 24.03.2015, the adjudicating authority has ordered confiscation of the goods in question under Sec .....

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..... t of the appellant in not producing the Registration Certificate from the Legal Metrology Department when the imported goods landed. Thus, appellant contravened the provisions of Foreign Trade Policy 2009--2014. This contravention automatically entails the confiscability of the goods under Section 111 (d) of the Customs Act, 1962 as it is an improper , hence the appellant is also liable for penal action under Section 112 (a) of the Act. The Ld. Appellate Authority has also observed that it was only a procedural delay on the part of the appellant as the Registration Certificate was able to be obtained and produced later on i.e., after the arrival of the goods. However, having regard to the facts and circumstances of this case as the appellan .....

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