https://www.taxtmi.com/caselaws?id=433726 The appeal involved a dispute over the reduction of redemption fine and penalty imposed on an importer for importing old and used goods without proper declaration. The Commissioner (Appeals) partially allowed the appeal, reducing the redemption fine to Rs. 1 lakh and the penalty to Rs. 50,000, considering the importer's genuine mistake. The revenue challenged this decision, arguing that the importer had agreed to pay the amounts and re-exported the goods. However, the Member (Judicial) upheld the reduction, emphasizing the importer's statutory right to appeal despite agreeing to pay during adjudication. The appeal was dismissed, affirming the Commissioner (Appeals)' decision. en-us Wed, 01 Feb 2023 00:00:00 +0530 Wed, 08 Feb 2023 07:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433726 The appeal involved a dispute over the reduction of redemption fine and penalty imposed on an importer for importing old and used goods without proper declaration. The Commissioner (Appeals) partially allowed the appeal, reducing the redemption fine to Rs. 1 lakh and the penalty to Rs. 50,000, considering the importer's genuine mistake. The revenue challenged this decision, arguing that the importer had agreed to pay the amounts and re-exported the goods. However, the Member (Judicial) upheld the reduction, emphasizing the importer's statutory right to appeal despite agreeing to pay during adjudication. The appeal was dismissed, affirming the Commissioner (Appeals)' decision. Case-Laws Customs Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433726