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2017 (3) TMI 834
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.... Per: M V Ravindran This appeal is filed by the Revenue against Order-in-Original No: 07/2006 CC(X) dated 19/05/2006 passed by the Commissioner of Customs (Export), Nhava Sheva. 2. None appeared on behalf of the respondent despite notice. Since the appeal is of 2007 we take up the same for disposal in the absence of any representation on behalf of the respondent. 3. The issue that falls f....
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....e same based upon present market value but having confiscated the gods under Section 113(d) and 113(i) of the Customs Act, 1962, he should have imposed the redemption fine on the said gods. He relies on the decision of the Tribunal in the case of Venus Enterprises vs. Commissioner of Customs 2006 (199) ELT 661. 5. We have considered the submission of the learned Authorised Representative and pe....