2017 (5) TMI 1176

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C/660/08 - A/86861/17/SMB<br>Customs<br>Mr. Raju, Member (Technical) Shri. MK Mall, Asst. Comm. (AR) for appellant Shri. Anil Balani, Advocate for respondent ORDER Per: Raju 1. This appeal has been filed by the Revenue against non-imposition of redemption fine in lieu of confiscation of material which was already disposed off/sold and not available for confiscation. Revenue has also....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt and suppression of facts for the purpose of mis-declaring the description and under valuation and connected duty evasion. Therefore, the penalty of Rs. 1 lakh imposed on the importer under Section 112 (a) of the Customs Act, 1962 appears to be too low." 2. It is noticed that the Revenue on the above grounds of appeal has also filed appeal against the following persons also. i) Shri Suresh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ued that even though the goods are not available for confiscation, still the goods were liable to confiscation and ought to be confiscated and redemption fine should have been imposed. 5. I find that the Revenue has filed appeal against M/s. S.B. Impex and so many other parties. It is noticed that the review order challenges only for non-imposition of redemption fine and the quantum of penalty ....