2017 (9) TMI 1572

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....DER Per: Shri P.K. Choudhary M/s. Softel Associates Pvt. Ltd., the appellant herein is in appeal against the impugned order wherein the ld. Commissioner of Customs(Appeals) had reduced the redemption fine and penalty. 2. Briefly stated the facts of the case are that the appellant vide two bills of entries NO.335375 and 335376, both dated 09.04.2007, for clearance of two consignments said ....

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....90 is restricted item and the appellant imported without any valid license and therefore, confiscation of the goods is justified. The ld.Counsel on behalf of the appellants submits that Redemption Fine and imposition penalty are not justified. It is also submitted that both the authorities below have passed the order without going into the general rules of interpretation. I find that in the examin....