2001 (11) TMI 633

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....R, for the Respondent. [Order].  The appellants' grievance is against the confiscation of power tiller with an option to the appellants to redeem the same on payment of redemption fine of Rs. 10,000/- and against the imposition of personal penalty of Rs. 3,000/-. The Commissioner (Appeals) has also directed the appellants to pay duty on the said power tiller while exercising his option ....

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....nto an option to redeem the same of the power tiller on payment of redemption fine of Rs. 10,000/- and penalty was reduced to Rs. 3,000/-. 3. Shri D.K. Saha, ld. Consultant appearing for the appellants submits that power tiller is an OGL Item and is being regularly imported by various importers. The same is neither notified items under the provisions of Section 123 of the Customs Act nor u....