2015 (1) TMI 1207

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....he appellant is in appeals against the impugned orders for confiscation of the goods and imposition of redemption fine and penalty on the appellants. 2. The facts of the case are that the appellants imported certain consignments through foreign office Kotla Road, New Delhi. During the course of the investigation it was found that the declaration made in the customs does not tally with the de....

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.... penalty be set aside. 4. On the other hand, ld. AR relied on the decision of this Tribunal in the case of Arun Kumar v. C.C., New Delhi through Final Order No. A/54657/2014-SMB, dated 9-12-2014 and submits that in similar set of facts this Tribunal held that redemption fine and penalty are imposable. Therefore, appeals be dismissed. 5. Heard both the sides and considered the submissio....