2016 (6) TMI 225

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....4-C[SM] - Final Order No. 54024-54029/2015<br>Customs<br>Mr. S.K. Mohanty, Member (Judicial) Mr. V.S. Negi (Advocate) for the Appellant Mr. G. R. Singh (DR) for the Respondent&nbsp;&nbsp; ORDER The appellants have filed these appeals against the impugned orders dated 24.03.2014, 26.03.2014 and 31.03.2014 passed by the Commissioner of Customs (Appeals), New Delhi.&nbsp; In the impugned ....

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....rders, wherein the seized goods were confiscated, with the option to the importer to redeem the same on payment of redemption fine.&nbsp; Besides, penalties were imposed on the appellants by the adjudicating authority in terms of Section 112(a) of the Act.&nbsp; In appeal, the Ld. Commissioner (Appeals) has confirmed imposition of redemption fine and penalty, but reduced the quantum, excepting in ....

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....pearing for the Respondent reiterated the findings recorded in the impugned order and relied on the decision of this Tribunal in the case of Arun Kumar vs CCE New Delhi (Final Order No. A/54657/2014-SMB dated 09.12.2014) to justify his stand that imposition of redemption fine and penalty are justified in the facts and in the circumstances of the case. 5.&nbsp; I have heard the Ld. Counsel for b....