2015 (4) TMI 953

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....shnan For the Respondent : Mr. P. Mahadevan Judgment (Judgment of the Court was made by SATISH K. AGNIHOTRI, J.) Questioning the legality, validity and propriety of the order dated 25.11.2014 passed in W.P. No.3056 of 2013, the writ petitioner has come up with the instant intra-Court appeal, mainly on the question of imposition of redemption fine without proper market survey, as requir....

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.... learned counsel appearing for the first respondent-Settlement Commission submits that on finding that the appellant had imported certain goods illegally, without licence, a show cause notice was issued by the Directorate of Revenue Intelligence, calling upon the appellant to show cause to the Additional Commissioner of Customs, Cochin, (i)as to why the declared value of the goods in the concerned....

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.... is concerned, the Bench has not specifically recorded any finding. This in my view, would require reconsideration in the light of the fact that already redemption fine has been imposed.  Hence, to that extent, the impugned order calls for interference. Accordingly, the writ petition is partly allowed and the findings of the Settlement Commission insofar as it relates to penalty in Paragraph ....

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....ity which amount would not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. 13.It is true that in the present case, the respondents had imported marble blocks without any licence and, therefore, their goods which were sought to be imported, were confiscated. On payment of duty as determined, the question that arose was as to what ....