2016 (12) TMI 638

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....Technical Member Shri N. Viswanathan, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Learned counsel says that the orders passed by the adjudicating authority are unreasonable for extraneous consideration of irrelevant factors. Therefore, all the orders are not sustainable. 2.  Revenue on the other hand says that the orders passed have me....

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....ctors to determine redemption fine and penalty are considerable looking to the spirit of the proviso under section 125(1) of the Customs Act, 1962 and section 112 of the Customs Act, 1962. A higher limit not exceeding the market value of goods less than the duty payable is prescribed as redemption fine in law. Learned Commissioner (Appeals) has not gone to extreme limit. But he has proceeded upto ....