2019 (5) TMI 1739

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....port and held classification of the goods under ITC (HS) Heading No. 6310 10 90. Vide order-in-original dated 21-4-2011 and by Corrigendum dated 10-5-2011 the goods were held liable to confiscation under Section 111(d) of the Customs Act, 1962 and further giving the appellant the following two options : - 2.   In para-29 as modified by CTH 6310 10 90 vide Order-in-Original dated 21-4-2011 and as modified/corrected by corrigendum - option to pay redemption fine of Rs. 4,00,000/- plus personal penalty of Rs. 1,50,000/- on the importer M/s. Authentic Impex and the second option was given to the appellant to re-export the goods on payment of penalty of Rs. 1,50,000. In pursuance thereto the appellant deposited the penalty imposed o....

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....but as the appellant have paid only Rs. 1,50,000/- hence the refund claim was rejected and it was held that they are liable to pay the balance amount of Rs. 1,00,000/-, which was ordered to be recovered. Being aggrieved the appellant preferred appeal before Commissioner (Appeals) which was rejected, holding that this Tribunal have reduced both the redemption fine and the penalty and accordingly the appellant is required to pay both the reduced redemption fine and penalty, and hence the balance amount was Rs. 1,00,000/- was held recoverable. 5. Being aggrieved the appellant is before this Tribunal. The Learned Counsel for the appellant points out from the order-in-original dated 21-4-2011 when the goods were ordered to be confiscated....