2016 (10) TMI 724

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.... S.J. Sahu, Asstt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No: 393 & 394/2003 MCH dated 18/12/2003 passed by the Commissioner of Customs (Appeals), Mumbai - I. 2.  On perusal of the records we find that the issue involved in this case is regarding redemption fine imposed by the lower authorities in lieu of the confiscation and the pe....

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....t that the issue is covered by the judgment of the Tribunal in the case of Raisoni Exports (India) Pvt. Ltd. vs. Commissioner of Customs, Nhava Sheva 2011 (267) ELT 497 (Tri.-Mumbai). 5. We have considered the said judgment and find that in the said judgment the appellant therein had declared the goods imported from Pakistan as dried garlic but on test it was found that the goods were not dried....