2019 (11) TMI 190

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....ate for the Appellant Shri Manoj Kumar, Authorized Representative for the Respondent ORDER Per: S.K. Mohanty Heard both sides and perused the records. 2. In this case, the appellant had filed the bill of entry dated 25.02.2011 for clearance of "Brass Scrap Ebony", classifying the same under CTH 74040012 of the Tariff Act. However, on physical examination of the goods, the department....

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....said order also imposed penalty of Rs. 50,000/- on the appellant. The Learned Commissioner (Appeals) has upheld the adjudged dues confirmed on the appellant. 3. The appellant has contended that the customs duty demand confirmed in the adjudication order had already been deposited by the appellant and the present appeal is in context with imposition of redemption fine and penalty. We find that t....