https://www.taxtmi.com/caselaws?id=269946 The Appellate Tribunal CESTAT CHENNAI partially allowed the appeal challenging the imposition of a redemption fine and penalty. The penalty equal to duty imposed was reduced from Rs. 1,19,541 to Rs. 50,000 as the Commissioner (Appeals) did not follow proper procedure in enhancing the penalty without a notice. However, the redemption fine of Rs. 80,000 determined by the Commissioner (Appeals) was upheld as the appellant failed to provide material suggesting it should not have been imposed. en-us Fri, 29 May 2015 00:00:00 +0530 Fri, 25 Dec 2015 12:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269946 The Appellate Tribunal CESTAT CHENNAI partially allowed the appeal challenging the imposition of a redemption fine and penalty. The penalty equal to duty imposed was reduced from Rs. 1,19,541 to Rs. 50,000 as the Commissioner (Appeals) did not follow proper procedure in enhancing the penalty without a notice. However, the redemption fine of Rs. 80,000 determined by the Commissioner (Appeals) was upheld as the appellant failed to provide material suggesting it should not have been imposed. Case-Laws Customs Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269946