2008 (9) TMI 755

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....nt. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal by the Department against the order of the Commissioner (Appeals) No. 33/MPM/Cus/ JPR.I/2005, dated 24-10-2005. 2. There is a request for adjournment on behalf of the respondent. We heard the learned DR for a while and felt that the case could be decided in the absence of Representative of the respondent. 3.&ems....

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....ecorded that the enhanced value was admitted by the importer. He also confiscated the goods and imposed redemption fine of Rs. 90,000/- and personal penalty of Rs. 10,000/- on the respondent. 4. The Commissioner (Appeals) has disagreed with the finding of the Adjudicating Authority that the lockers were meant for personal use for safety purposes and has accepted the submission of the respo....