2019 (5) TMI 1359

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.... P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri S. C. Guha, Asstt. Commr. (AR) for the Revenue None for the Respondent (s) ORDER Per Bench : The present Miscellaneous Applications have been filed by the Revenue, seeking condonation of delay of 162 days in filing the appeals before this Tribunal. 2. In view of the reasons as explained in the app....

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.....91 to 1.10 per kg. to US$ 1.316 per kg. The original adjudicating authority ordered confiscation of the imported goods for violation of Import Trade Control restrictions and the goods were confiscated under Section 111 (d) of the Customs Act, 1962. He also imposed redemption fine under Section 125 of the Act @ 30% and personal penalty under Section 112 (a) of the Act, varying from 10% to 11%. ....

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....ts in violation of ITC Regulations. He also submitted that a high amount of redemption fine and penalty will act as a deterrent for such imports by such unscrupulous persons. 9. After hearing the ld.D.R. for the Revenue and on perusal of record, we find that the enhancement of value has been ordered by the First Appellate Authority on the basis of concurrence given by the importer for such enha....