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G.SANKARAN, V.T.RAGHAVACHARI, K.PRAKASH ANAND
Hasmukh Dalpatrai Ganatra – Appellant
Versus
Collector of Customs, Bombay – Respondent
V.T. Raghavachari, Member (J)
1. M/s. Export Enterprises, of which Shri Hasmukh Dalpatrai Ganatra is the owner, had imported 992 takes of synthetic fabrics and cleared them under Bill of Entry No. 003415 dated 12-7-1982, the import being covered under 4 REP licences. Subsequently 79 takas were seized from the appellants, the ground being that they were out of the stock imported as aforesaid and that the provisions of Chapter IV-A of the Customs Act had been contravened in respect thereof. On adjudication the Additional Collector ordered absolute confiscation of the seized goods under Section 111(p) of the Customs Act and imposed personal penalty of Rs. 75,000.00 on Shri Ganaffa, Rs. 25,000.00 on M/s. Export Enterprises and certain penalties on others. An appeal was preferred to the West Regional Bench of the Tribunal against the said order by Shri Hasmukh Dalpatrai Ganatra and M/s. Export Enterprises. After hearing both sides two separate orders were passed by the Members of the West Regional Bench in which they had indicated the points on. which they were not in agreement. Thereupon papers were submitted by them to the President under Section 129-C(5) of the Customs Act. The P
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