2017 (4) TMI 1296

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....for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by Revenue against Order-in-Original No. 03/NS/ADV(V)/DRI/BAG/2005, dated 21-4-2005 passed by the Additional Director General (Vigilance), Mumbai. 2. None appeared on behalf of the respondent despite notice. Since the matter is of 2006 we take up the appeal for disposal in the absence of any represen....

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....rusal of the records, we find that the adjudicating authority has imposed penalty on the respondent under the provisions of Section 114(iii) of the Customs Act, 1962. She has held that the goods are liable for confiscation but since the goods have already been exported, the same could not be confiscated and imposed redemption fine. In paragraph 7.2 of the order she has come to a conclusion that no....