2017 (3) TMI 1114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the respondent Order This appeal is directed against Order-in-Original No: COMMR/PVR/ADJN/23/2007-08 dated 31^st March 2008 passed by the Commissioner of Customs, Airport, Mumbai. 2. Miscellaneous application is filed by the Revenue for change in the name of the respondent and the same is allowed and the Registry is directed to be change name of the respondent as: Commission of Custom....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d imported pre-recorded cassettes and declared value which was noticed as very low and the same was investigated. The contract entered into by the appellant with the supplier/original right holders of TV serials were called for and it appeared that there was a contract requiring payment of licence fee to the supplier-original rights holder in addition to the value declared. The goods were provisio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l of the grounds of appeal, I find that the appellant's grievance is with regard to quantum of redemption fine as also the penalties imposed agitating that they are on the higher side and excessive. They relied upon the decision of the Tribunal in Rational Artz Press Pvt Ltd 2007 (215) ELT 522 for the submission that the redemption fine should in the region of 5 to 10% of the re-determined value. ....