2017 (11) TMI 101

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.... Per : M.V.Ravindran This appeal is directed against Order No. COC-CUS-000-APP-295-296-14-15 dated 20/10/2014. 2.  When this matter was called out, none appeared on behalf of the appellant.  They have filed a written submission to be considered by the Bench before passing the order. 3.  Heard the learned DR and perused the records. 4.  The issue that falls for consi....

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....iscation of goods with an option to redeem the same on redemption fine of Rs. 3,00,000/- for the ladies under-garments and Rs. 2,00,000/- for the slippers and the original authority also imposed penalty of Rs. 2,00,000/- each on the Firm as well as the Partner.  The said goods were cleared on payment of appropriate duty redemption fine and penalty and the matter was contested before the adjud....

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....p; As regards the question of reduction of redemption fine on the ladies under-garments found concealed and undeclared, I find that the said redemption fine is proportionate to the modus operandi adopted by the appellant in concealing the under-garments and not declaring the same, the penalty imposed on the said ladies under-garments is also proportionate and requires no interference on this point....