TaxTMI 
TaxTMI 
2009 (11) TMI 738
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.... the order of the Commissioner (Appeals) by which the redemption fine of Rs. 4.00 lakhs was reduced to Rs. 40,000/- and penalty of Rs. 1.00 lakh was reduced to Rs. 15,000/-, thus modifying the order of the original Authority. 2. None appears for the Respondent. Heard ld. SDR and perused the record. 3. The relevant facts, in brief, are that the Respondent imported in January, 2005 consignments in....
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....akh on the Respondent. Commissioner (Appeals) upheld the order of absolute confiscation of 308 pieces of war material. He also upheld the order of confiscation of heavy melting scrap and reduced the fine from 4.00 lakhs to Rs. 40.000/- and the penalty reduced from Rs. 1.00 lakh to Rs. 15,000/-. 4. Ld. DR reiterates the findings and reasoning given by the Original Authority and the grounds of Appe....
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....ustoms Act. The Commissioner (Appeals) has upheld the confiscation of heavy melting scrap and also held that the importer was liable to penalty. He has also held that there was no mens rea on the part of the importer in relation to the import of the consignment. He has reduced the redemption fine taking into consideration that the war materials found the consignment of HMS scrap were damaged, used....