2009 (3) TMI 977

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....for the Assessee. Shri M.K.A.K. Mohiddeen, JDR, for the Department. ORDER The brief facts of the case are that on 13-10-2000, officers of the Air Intelligence Unit, attached to Air Customs, intercepted one Mrs. A. Rajkumari who was a passenger arrived from Singapore by Indian Airlines flight IC 556, while she was passing through green channel with her baggage after immigration clearance, on sus....

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....order levying a redemption fine of ₹ 18 lakhs in lieu of confiscation. Since the gold had already been sold by the department, he directed that sale proceeds of the same be released to the passenger after deduction of fine, duty and penalty. Hence this appeal by the passenger against quantum of fine and the appeal by the Revenue for enhancement thereof. 3. We have heard both sides. The....