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1 - 2 of 2 (0.33 seconds)A.K. Gupta And Ors. vs Cc on 8 March, 1999
3. Both sides have argued on whether restricted goods when imported but not cleared by the Customs, can be confiscated. The appellant's argument is that the goods in this case are not liable for confiscation as they never have been cleared out of the customs charge. The learned DR Shri S.V. Parelkar strongly contended that goods are liable for confiscation as they have been imported in contravention of the import policy. That the goods are not cleared from the customs is irrelevant to the issue. He relied on the case of A.K. Jewellers v. CC, Mumhai (2003 (155) ELT 585) where a larger bench of the Tribunal held that redemption fine can be imposed on the goods allowed to be re-exported. He argued that the goods have been rightly confiscated by the Commissioner.
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