2016 (4) TMI 719

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.... Per D N Panda Ld. Counsel submits that inadvertently the Bill of Entry was filed taking the benefit of Notification No. 6/02-CE dated 01.03.2002. Such inadvertent error should not drag the appellant to imposition of redemption fine of Rs. 1,00,000/- under Section 125 of Customs Act, 1962 and penalty of Rs. 50,000/- under Section 112 (a) of customs Act, 1962 respectively. 2. On the other ha....

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....pellant's contention that catalogue and literature were produced was found to be baseless in absence of such materials. That authority has also observed that had catalogue been presented to the examining officers, the appellant could have received consideration. But that was not the case. The authority further went on examining the result of adjudication and very rightly came to the conclusion....