2015 (6) TMI 860

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, Ms. Binu Tamta, Arijit Prasad and B. Krishna Prasad, Advocates, for the Respondent. ORDER The appellant before us has brought to our notice that there is a conflict of opinion amongst the Members of the Tribunal. The learned Judicial Member by his separate judgment directed the matter to be remanded to the Commissioner of Customs to re-adjudicate the matter within two months from the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y, he observed: "As regards imposition of redemption fine, I observe that the appellants-importer have mis-declared the goods and hence the goods are confiscable. I find that for the goods valued at Rs. 2,36,02,104/- the redemption fine levied is Rs. 18,00,000/- which comes to 7.63% which cannot be considered as excessive and I confirm the same. The appellants have been imposed a penalty of Rs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue stuck to its guns and said that the learned technical Member and the third Member who disagreed with the learned Judicial Member are on the other hand correct in law. We find that this is an old appeal of 2003 and the appellant before us is a small scale industry on whom penalty of rupees six lakhs has been levied. 4. Without going into any further details, we find that since the goods....