2000 (6) TMI 595

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....)]. -  This is Revenue's appeal against the order of Commissioner of Customs. Nobody is present for the respondents. We have heard Shri R.K. Roy, ld. JDR and have gone through the memo of appeal. 2. Vide the impugned order, Commissioner has confiscated the imported copper scrap with an option to the respondents to redeem the same on payment of Rs. 25 lakhs. A penalty of Rs. 5 lakhs has....

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.... M.T. was only at the instance of the Revenue. There was no further proposal to enhance the value. In these circumstances, we do not find any merits in the Revenue's contention that the impugned order of the Commissioner enhancing the price is not a justifiable order and the price should have been further enhanced. The Revenue has also challenged the quantum of redemption fine and penalty imposed ....