2012 (3) TMI 184

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....ainst the Order-in-Appeal No. 485/2009/Cus/ Commr(A)/KDL, dt.11.11.2009.   2. Heard both sides and perused the records.   3. The appeal has been filed by appellant only on the penalty imposed by the adjudicating authority and upheld by first appellate authority on the ground of mis-declaration of the goods imported by them. The appellant have imported and filed the Bill of Entry cl....

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.... first appellate authority also upheld the penalty of Rs.1 lakh.   4. Ld.Counsel submits that they would like to dispose the appeal by reducing the penalty proportionate to the redemption fine imposed by the appellate authority.   5. After considering the submissions made by both sides, we find that the issue lies in a narrow compass that also of redemption fine and penalty imposed....