2016 (12) TMI 965

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....the Respondent. ORDER Per Shri H.K. Thakur This appeal has been filed by the appellant against OIA No. 153/CUS (Apprg)/KOL(P)/2015 dated 29/01/2014 passed by Commissioner (Appeals), Strand Road, Kolkata as first appellate authority. Under this OIA dt 29/01/2014 first appellate authority reduced redemption fine to Rs. 1, 50,000/- & penalty to Rs. 50,000/- but upheld duty demand of Rs. 3, 55, 688....

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....ndia after rectification. 3. Sh. K. C. Jena ADC (AR) appearing on behalf of Revenue argued that appellant has not fulfilled the export condition of the exemption notification. That demand cannot be time barred as PD bond was executed at the time of import. That redemption fine & penalties have been correctly imposed as appellant has violated the conditions of exemption notification as per Sec 111....