2008 (6) TMI 498

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....cate, for the Respondent. [Order]. -  The Revenue filed this appeal against the order of Commissioner (Appeals) whereby confiscation of goods was set aside and penalty was reduced from Rs. 75,000/- to Rs. 5,000/-.\ 2. After hearing both the sides and on perusal of the record, it is seen from the impugned order that the respondents filed Bill of Entry No. 414528 dated 29-8-06 for....

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....t aside the confiscation of goods on the ground that the appellant acted in bonafide manner. 4. I find that the Adjudicating Authority observed that the respondents even after knowing that the Bill of Entry had been marked to be cleared without examination and appraisement, the importer came forward to make true and complete declaration prior to paying the duty and seeking clearance, which....