2019 (1) TMI 1289

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....ant Shri Bhushan Kamble, Assistant Commissioner (AR) for respondent ORDER Per: Sanjiv Srivastava The issue involved in the present appeal filed by the appellants is in respect of classification of goods imported by them namely "Low Aromatic White Spirit (ANYSON-5) in bulk (Laws)". Appellants have claimed the classification under heading 27101990 whereas Revenue has sought them to class....

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....oner allowed the appellants to redeem the goods on payment of redemption fine of Rs. 82,00,000/- (Rupees Eighty Two Lakhs only) 2.3 For the various contraventions leading to the confiscation of goods, Commissioner held the appellants to be liable for penalty under Section 112(a)(i) of the Customs Act, 1962 and imposed a penalty of Rs. 54,00,000/- (Rupees Fifty Four Lakhs only). 3.1 We have h....

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....es Twenty Lakhs only) as against Rs. 81,81,897/- (Rs.43,41,821/- + Rs. 38,40,076/-) imposed by the adjudicating authority; iv. also the penalty of Rs. 35,00,000/- (Rupees Thirty Five Lakhs only) imposed by the adjudicating authority under Section 112 (a) was reduce of Rs. 20,00,000/- (Rupees Twenty Lakhs only) 3.3 On the basis of the above order he requested that matter may be decided on the....

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....us, Bench upheld the order of confiscation, but has reduced the redemption fine from Rs. 81,81,897/- (as imposed by the adjudicating authority) to Rs. 20,00,000/-. Following the order of the Ahmedabad Bench we uphold the confiscation of goods but reduce the redemption fine imposed from Rs. 82,00,000/- (as imposed by the adjudicating authority) to Rs. 40,00,000/- (Rupees Forty Lakhs only) 4.4 Fo....