TaxTMI 
TaxTMI 
2018 (6) TMI 392
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....AR) for respondent ORDER These appeals are directed against Order-in-Appeal No: MUM-CUSTM-SMP-190 to 193/2016-17 passed by the Commissioner of Customs (Appeals) Mumbai-I 2. Heard both the sides and perused the records. 3. On perusal of the records, it transpires that the issue relates to redemption fine on confiscation of TV sets imported and in lieu of confiscation redemption fine....
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.... before the lower authorities also M/s ARJ Exim (India) sought for re-export of the goods to the country of origin which were permitted by the adjudicating authority. The adjudicating authority has held that the goods are liable for confiscation under Section 111(d) and (m) read with Foreign Trade (Development and Regulation) Act, 1992 and the rules made thereunder and Hazardous Waste Management &....
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....ion 112(a) of the Customs Act, 1962. Penalty imposed by the adjudicating authority is in consonance with the standards laid down by the Tribunal. 6. Accordingly, I find no reason to interfere with such an order and penalty imposed on ARJ Exim (India) is upheld and the appeal filed by them is rejected. 7. As regards penalty of Rs. 1 lakh imposed on the individual Shri Manoj Kumar unde....