2009 (10) TMI 818

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.... This appeal is filed by the Revenue for enhancement of redemption imposed on the respondents by the original adjudicating authority. 2. The facts of the case are that the respondents arrived at Mumbai Airport on 3-7-2007 and his unaccompanied baggage arrived by sea. Baggage Declaration Form was filed by him to clear the said baggage. The goods at Sr. Nos. 1 to 11 were valued at Rs. 78,000/- we....

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....ruction vide DOF No. 8/62/68 Cus.VII dated 12-3-70. To support his contention, he placed reliance on Sagar Auto Works v. Commissioner of C.Ex. & Cus., Goa [2004 (163) E.L.T. 442 (Tri.- Mumbai)]. 4. Heard. 5. I find that the Import Control Act, 1947 under the aegis of which the said Board Instruction of 1970 was issued, prescribing the norms in respect of levy of fine and penalty, stands repe....