2016 (11) TMI 1521

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.... Appellant. None, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - for the Bench : The present appeal stands filed by the Revenue against the order of Commissioner vide which while adjudicating two Bills of Entry, he has confiscated the goods and have imposed redemption fine of Rs. 5.50 lakh in one case and in the another case Rs. 7 lakh was imposed. However, he has i....

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.... Entry which is to be taken note of while deciding the amount of Rs. 10 lakh. Learned DR appearing for the appellant has fairly agreed that the Commissioner could have adjudicated two Bills of Entry by different orders, than the appeals filed by the Revenue would be hit by the Litigation Policy. Merely because the adjudicating authority, for convenience sake has disposed of two adjudication order ....