2017 (5) TMI 320

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ender Rathee, Advocate for the Appellants Shri Govind Dixit, AR for the Respondent ORDER Per Archana Wadhwa : The challenge in the present appeal is only to confiscation of the goods with option to redeem the same on payment of Redemption Fine of Rs. 5 lakh and personal penalty of Rs. 1.25 lakh imposed under section 112 (A)(ii) of the Customs Act, 1962. 2. After hearing both sides, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... they are not seriously contesting the denial. Submits the learned advocate that in such a scenario, the confiscation with redemption fine and imposition of penalty was not warranted. 4. Countering the argument, learned DR Shri Govind Dixit submits that a special responsibility stand imposed upon the importer and inasmuch as he was utilizing and availing the benefit of said notification in numb....