2018 (9) TMI 49

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....Kumar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we note that the imported goods have been confiscated on the findings of mis-declaration of the description of the same with an option to the appellant to redeem the same on payment of redemption fine of Rs. 20 lakhs. In addition, the penalty of Rs. 6.50 lakhs stand imposed upon the appellant in ter....

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.... of mis-declaration nor the valuation adopted by the Customs and the consequent confirmation of the duty, nor the fact of the confiscation of the goods with the redemption fine of Rs. 20 lakhs. He submits that they have already paid higher duty along with the redemption fine and got the goods cleared from the Customs Authority. 4. The only challenge in the present appeal is to penalty of Rs. 6.50....