2012 (7) TMI 477

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....Respondent - Ms. Renu Jagdev, AR   Per Ms. Archana Wadhwa:   The challenge in the present appeal is to redemption fine of Rs.2.50 lakhs and penalty of Rs.1.50 lakhs imposed upon the appellant.   2. After hearing both the sides, I find that the appellant imported a consignment of heavy melting scrap and accordingly filed the bill of entry. The said bill of entry was assessed....

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....5. On the above basis, proceedings were initiated for confiscation of the goods on the charges of mis-declaration and for imposition of penalty. Accordingly matter was adjudicated for confiscation of rerollable scrap with an option to the appellant to redeem the same on payment of redemption fine of Rs.2.50 lakhs and penalty of Rs.1.50 lakhs. The order of the lower authority was upheld by the Comm....