2007 (2) TMI 82

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....n the ground that the Commissioner of Customs (Appeals) on one hand allowed the re-export of the goods and also upheld the imposition of redemption fine and penalty. The contention is that as the goods were ordered to be re-export, the imposition of redemption fine and penalty are not sustainable. 3. The appellant relied upon the decision of Hon'ble Madras High Court in the case of Sankar Pandi....

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....e Larger Bench of the Tribunal in the case of A.K. Jewellers (supra), after relying upon the decision of Hon'ble Supreme Court in the case of Collector v. Elephanta Oil & Industries Ltd. reported in 2003 (152) E.L.T. 257 held that power to levy the penalty under Section 112 of Customs Act for improper importation of goods is different from the power of confiscation of goods under Section 125 of Cu....