2018 (3) TMI 778

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.....R. Nair, EO (AR), for Respondent Per: Ramesh Nair The issue involved in the present case is whether old and used computer, chairs, books, TV's stationeries & LCD, photo copier imported by the appellant, who is a Charitable Education Society, is liable to be confiscated. The adjudicating authority imposed redemption fine of Rs. 50,000/- and penalty of Rs. 5000/-. The learned Commissioner (Appea....

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....here is no mala fide intention. If at all, there is any lapse on part of the appellant, it is not intentional and on this fact the redemption fine and penalty deserves to be waived. 4. Shri S.R. Nair, learned Examiner Officer (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both sides. We find that ther....