2011 (2) TMI 1077

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....led by the Revenue, wherein the appellant submits that the goods in question should not have been allowed to be redeemed for home consumption.The appellant also prays for restoration of the order-in-original, meaning thereby that the reduction of the quanta of fine and penalty by the Commissioner (Appeals) is also under challenge.The appellant is represented by the JDR while there is no representa....

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....oner (Appeals), while upholding the confiscation, reduced the quanta of fine and penalty to Rs.5,000/- and Rs.2,000/- respectively and also ordered that the goods be redeemed for home consumption. The major difference between the order-in-original and the order-in-appeal is that the former allowed re-export of the goods while the latter permitted its clearance for home consumption.  Having re....