2017 (5) TMI 1176

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....oms<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 filed appeal on the ground that penalty of....

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.... 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 Sharma ii) Shri R Rajamanickam iii) Shri Anil P....

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....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 on M/s. S.B. Impex only. There are no grounds in respect of other par....