2012 (8) TMI 382

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....dent   Per Dr. Chittaranjan Satapathy   Heard both sides. The appellants imported viscose filament yarn in cake form for further processing. They declared the same as reject quality with a unit price of US$ 2.1 per Kg. The department got the impugned goods tested by SASMIRA, Mumbai and the test report held the impugned goods to be of Grade-I quality. The department also found that ....

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....3 lakhs.   3. We find that when the stay petition was heard in the year 2005, the Bench hearing the same came to the prima facie conclusion that the adjudicating Commissioner has passed a reasoned order and there seems to be little room for faulting the same. Accordingly, the appellants were directed to make a predeposit apart from keeping the Bank Guarantee alive till disposal of the appe....

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....appellants that they only ordered for the reject quality goods. This submission appears to have no substance as they have taken delivery of the impugned goods without returning the same to the suppliers, which was required to be done, if the suppliers were at fault in supplying a different quality of goods.   6. We also find that the adjudicating Commissioner has considered the whole case ....

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....tio laid down by the Hon ble Supreme Court in the case of Collector of Customs, Calcutta Vs Sanjay Chandiram - 1995 (77) ELT 241 (SC).   8. As regards redemption fine and penalty, the adjudicating Commissioner has imposed a fine of Rs.8 lakhs and penalty of Rs.3 lakhs in a case where the assessable value of the impugned goods is over Rs.81 lakhs. As such, the redemption fine and penalty im....