2017 (8) TMI 873

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....the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - This appeal is directed against Order-in-Appeal No. 105/2004 (JNCH), dated 30-11-2004 passed by the Commissioner of Customs (Appeals), Mumbai-II. In the said order the ld. Commissioner (Appeals) has upheld the imposition of redemption fine of Rs. 3.5 lakhs and penalty of Rs. 75,000/- for the reason that appellant have not complied wi....

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....No. 1/64-Cus., country of origin is required to be mentioned on the package of the footwear which appellant failed to do so. However, it is observed from the facts that the appellant proposed to affix the country of origin, i.e. "Made in China" in their factory and certificate can be obtained from the jurisdictional excise authority and shall be produced before the Customs Authority, however, same....