2017 (9) TMI 1389

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.... P. K. Choudhary The appellant filed this appeal against the order of the Commissioner of Customs (Prev), West Bengal to the extent of denying to release the 25 Pcs of Gold Biscuits upon imposition of Redemption Fine under Section 125 of the Customs Act, 1962. Earlier, the Tribunal vide order dated 03.08.2007 allowed the appeal of the appellant partly by rejection of the penalties and upheld the ....

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....so filed written submissions and a compilation of case laws. The main contention of the Ld. Sr. Counsel is that it is evident from the Adjudication order, regarding the allegation of the department that the appellant is the owner of the subject gold, said to have been illegally imported by him, through his employees, which has been confiscated. So, the appellant is entitled to claim Redemption Fin....

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.... shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. Where any fine in lieu of confiscation of goods is [(2) imposed under sub-section (1), the owner of such goods or the person referred to in sub-section (1), shall, in addition, be liable to any duty and charges payable in respect of such goods." 4. It is seen that an optio....