2017 (11) TMI 1528

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....Kumar, Adv. For the Respondent : Shri B. Balamurugan, AC (AR) ORDER The appellant Shri U. Akbar Hussain arrived at Coimbatore Airport from Singapore on 02.04.2008. After emigration clearance, his hand-baggage was screened through the scanner and, thereafter, he collected the checked-in baggage from the conveyor belt. On suspicion, the officers intercepted the passenger and requested him to ....

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....ement was recorded, in which, he pleaded that this was the first he had brought in such goods and promised not to commit such an offence in future. The appellant was arrested under section 104 of the Customs Act and since the appellant waived show-cause notice, the case was taken-up for adjudication after giving personal hearing. The adjudicating authority passed Order-in-Original, dated 28.08.200....

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...., the market value got reduced considerably as the goods became out-dated over a period of time. Therefore, Redemption Fine imposed is high. Further, the appellant had no intention of smuggling the goods into India. 5.   The learned Authorised Representative Shri B. Balamurugan reiterated the findings in the impugned order. He submits that in the remand proceedings, the Commissioner h....