2007 (5) TMI 379

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....he Respondent. [Order]. -  Heard both sides. 2. This is an appeal filed against the Order-in-Appeal passed by the Commissioner (Appeals) of Customs, Ahmedabad. The appellants have cleared for exports man made bleached fabrics poly/cotton from the factory premises of Preeti Processors P. Ltd. and the Central Excise AR filed clearly mention the description of goods to be exported ....

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....he Commissioner ordered the confiscation of goods under Section 113(d) of the Customs Act, and allowed the same to be exported on fine of Rs. 1,50,000/- and penalty of Rs. 1,00,000/- and further ordered that the export should be made on free shipping bill. The Commissioner (Appeals) confirmed the finding after recording as follows :- "8. Records, grounds of appeal and submissions made at t....

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....e submission that redemption fine and penalty being excessive is also not supported by legal provisions. In case of confiscation of goods to be exported, the limit of redemption fine is the market value of the goods and for penalty also it is the same. The market value of the goods is over 7 lakhs and hence it cannot be said that the fine and penalty is excessive". 3. The issue of liabilit....