2015 (9) TMI 1198

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.... Patel, J 1) This appeal has been preferred against the order passed by CESTAT, Eastern Zonal Bench, Kolkata in Custom Appeal No.CSM 117/05 dated 8th June, 2006 whereby the redemption of fine has been reduced from Rs. 3.00 Lacs to Rs. 1.5 lacs and the penalty of Rs. 50000/- has been maintained. Against this order, this Tax Appeal has been preferred. 2) Having heard learned counsels for both side....

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....eal was preferred by this appellant before the CESTAT in which without appreciating paragraphs 18.2, 18.3, 18.4 of the order by the Joint Commissioner of Customs, CESTAT, who has appreciated the market value of the items as Rs. 5.00 lacs, the redemption fine has been reduced from Rs. 3.00 lacs to Rs. 1.5 lacs while maintaining the penalty of Rs. 50000/-. 5) It appears that for certain goods, ther....

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....ction 111 of the Customs Act, then custom duty ought to have been levied from this appellant and without demanding the custom duty, an order was passed by the Joint Commissioner of Custom and the Commissioner of Customs, Patna has further directed to prefer appeal against the Order in Original passed by the Joint Commissioner of Customs dated 1st April, 2005. 8) We, therefore, remand the matter t....