2011 (10) TMI 54

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....) For Respondent Per :- Ashok Jindal By way of this appeal the appellant had challenged the imposition of redemption fine and penalty under Customs Act, 1962. 2. The facts of the case are that the appellant filed a Bill of Entry declaring the quantity of goods as 673.70 SQM of marble slabs. The said goods were detained on specific intelligence received by the SIIB(I), JNCH, Sheva. On exam....

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.... that the appellant has not disputed the quantity and paid duty accordingly. He further submitted that in the facts and circumstances of the case, redemption fine and penalty is not imposable under Section 112(a) of the Customs Act, 1962. He relied on the decision of Commissioner of Customs, Nhava Sheva vs. Marmo Classic - 2003 (156) ELT 14 (Bom.) and Commissioner of Customs (Import) vs. Stoneman ....