2015 (11) TMI 136

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....Rupesh Kumar, Adv., Mrs. B. Sunita Rao, Adv., Ms. Neelam Chand, Adv., Mr. Anurag, Adv., Mr. Jitin Singhal, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. S.K. Bagaria, Sr. Adv., Mr. Mahesh Agarwal, Adv., Mr. Vivek Jain, Adv., Ms. Neha Nagpal, Adv., Mr. Rohit Jolly, Adv. And Mr. E. C. Agrawala,Adv. ORDER The respondent herein had imported Crude Distillation Unit Column(CDU) a....

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.... against the aforesaid order before the Tribunal. The Tribunal has confirmed the finding that there was violation of Section 45 of the Customs Act inasmuch as goods were shifted without payment of duty and without authorization of the proper officer. However, having regard to the circumstances under which the aforesaid steps were taken by the respondent, the Tribunal has reduced the redemption fin....