following statutory Act & Rules are
followed:
i) IDCO Act, 1980 and IDCO Rules, 1981.
ii) Odisha Industrial Facilitation Act, 2004 & Rules ... both IDCO and Govt.
land.
vii) Orissa Govt. Land Settlement (OGLS) Act, 1962
and OGLS Rules, 1983.
viii) Orissa Survey & Settlement Manual & Orissa
act permits clearance of the goods for export. Sec. 59(3) of the Act also permits transferability while the goods remain warehoused. Thus the attempt ... read with section 59(3) of the Customs Act, 1962 and para 23 of the OGL order No. 1/88 dated 30-3-88. Thus
light of the department that they were appointed as DSA. Thus,
the act of the appellant amount to suppression of fact to evade payment ... therefore, satisfied that the import under OGL
was not a bonafide act. We, therefore, dismiss both the appeals as well
as the writ petition with
considerations that weigh against the penalty imposed under Section 112 of the Act should govern also the fine imposed. In the absence of a finding ... stated that the appellant has acted on the basis of bona fide belief that the goods were importable under OGL and that, therefore, the Appellant
contravene the provisions of Section 167(8) of the Sea Customs Act. While upholding the Collector's decision, the apex court observed inter alia ... components of an article whose importation is prohibited or restricted) under OGL and assemble them in India into an article in respect of which there
considerations that weigh against the penalty imposed under Section 112 of the Act should govern also the fine imposed. In the absence of a finding ... stated that the appellant has acted on the basis of bona fide belief that the goods were importable under OGL and that, therefore, the Appellant
Foreign Trade Policy and prohibited under Chapter IVA of Wildlife (Protection) Act, 1972. In case of Bill of Entry No.156203 dated ... guise of OGL items. The goods were placed under seizure on 14.12.2009 under Section 110 of the Customs Act, 1962.
2.2 On the basis
under Section 111 of the Customs Act and, therefore, the penalty under Section 112 (a) of the said Act was upheld. In the present case ... stated that the appellant has acted on the basis of bonafide belief that the goods were importable under OGL and that, therefore, the appellant deserves
imposed penalty of Rs. 7 Crores under Section 112A of Customs Act, 1962.
3. As regards the imports during the period ... Nonene for importation of which the assessee had applied are covered under OGL and do not require import License. Further, the Jt. Chief Controller
Customs Act and a penalty of Rs. 24,25,000/- was imposed on them under Section 112(a) of the Act. The appellant ... dried garlic'. In other words, they sought clearance under OGL. The goods were of Pakistani origin. The customs authorities suspected the correctness
