2015 (2) TMI 26

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.... JUDGMENT Challenge in this Civil Miscellaneous Appeal is to the Final Order, dated 19-5-2009 passed in Final Order No. 574 of 2009 in Appeal No. C/S/33/2009 and C/67/2009. 2. The appellant herein has been engaging in doing aluminium scrap and liable to pay Customs duty. Under the said circumstances, a show cause notice has been issued whereby demanded Customs duty together with rede....

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....penalty on the appellant in excess of duty amount involved? (ii) Whether the first respondent was justified in respect of redemption fine without considering demurrage charges? (iii) Whether the order of the first respondent is justifiable in respect of orders of penalty imposed by lower authorities without considering the specific clause and Section under the Customs Act?" 4.&e....

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....y can be imposed more than the value of goods and in the instant case, such things have had happened and therefore, the assessee cannot take shelter under clause (ii) of Section 112(b) of the said Act. 6. It is an admitted fact that only due to misdeclaration of goods as well as duty, the present proceeding has became emanated. Since the present proceeding has become emanated only due to m....