2018 (10) TMI 331

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.... Respondent : Shri K. Murali, Superintendent(AR) PER : S.S GARG The present appeal is directed against the impugned order dt. 09/02/2011 passed by the Commissioner of Customs (Appeals) whereby the Commissioner(Appeals) has reduced the redemption fine and penalty to Rs. 50,000/- and Rs. 25,000/- respectively. 2. Briefly the facts of the present case are that the appellant is a registered c....

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....and correct. The split up value of each of the item supplied by the donor was also furnished which was also found to be correct and fair. The lower authority vide the Order-in-Original dt. 02/08/2010 without considering the submission of the appellant, confiscated the goods with an option to redeem the same on payment of fine of Rs. 1 lakh under Section 125 of the Customs Act. The appellant paid t....

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.... decision of the Government of India regarding the ad hoc exemption. She further submitted that the goods were second hand and capital goods and subsequently, the Government of India granted the ad hoc exemption vide their order dt. 24/02/2011 which is on record. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions and perusal of material on ....