2017 (9) TMI 1868

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..... 1,03,000/- and the same were seized by the Attari Border Customs on 17-3-2011 considering the same as importation of commercial goods. The adjudicating authority passed an order, dated 17-3-2011 confiscating the goods, imposing penalty of Rs. 25,000/- on the applicant and the seized goods were allowed to be redeemed on payment of fine of Rs. 55,000/-. Commissioner (Appeals), Chandigarh, rejected the applicant's appeal vide Order-in-Appeal No. 59/CUST/Ldh/2011, dated 29-4-2011. The applicant filed Revision Application and the Jt. Secretary (RA), vide his Order 222/11/Customs, dated 20-7-2011, allowed re-export of impugned goods within 45 days on payment of redemption fine of Rs. 25,000/- and payment of penalty of Rs. 12,500/-. On approachi....

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....ng with interest at the rate of 9%. 2. There is no dispute earlier that the J.S. (RA), vide his Order No. 222/11, dated 20-7-2011, had allowed the re-export of impugned goods within 45 days on payment of redemption fine and penalty of Rs. 25,000/- & Rs. 12,500/- respectively, but the applicant herself for the unexplained reasons failed to avail the option of exporting the goods within the stipulated period. The applicant has simply stated that they had approached the Attari Customs and were informed that the goods had been disposed of on 3-11-2011. But the applicant has not given specific date on which she had actually approached the Attari Customs. When it was informed to her by the Attari Customs that the goods were sold on 3-11-2....