TaxTMI 
TaxTMI 
2022 (11) TMI 5
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....scation of the impugned seized goods. i.e. 81,159 kgs of Stainless Steel Coils/Sheets 304 Ex-Stock, seized from Container Nos. MSCU 2228059, MSCU Sm 2392632, MSCU 1269304 & MSCU 2028997 valued at Rs.82,19,423.64 (Rupees eighty two lakh nineteen thousand four hundred twenty three and paise sixty four only) under the provisions of section 111(d) and 111(0) of the Customs Act, 1962. 6.2. I allow redemption of the said goods valued at Rs.82,19,423.64 on payment of redemption fine of Rs.20,00,000/- (Rupees twenty lakh only) under the provisions of section 125 of the Customs Act, 1962. The option to be exercised by M/s Aiges India Marketing Pvt. Ltd., within one month from the receipt of this order. 6.3 I order confiscation of the impugned ....
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....e Customs Act, 1962. 6.8 I further impose a penalty of Rs. 1,00,00,000/-(Rupees one crore only) on Shri Devendu K. Mehta, Director, M/s Aiges India Marketing Pvt. Ltd., under section 112(a) of the Customs Act, 1962. 6.9 This order is passed without prejudice to any other action and/or further action, on the aforesaid noticees/companies/firms and/or on other individuals/persons under the provisions of the Customs Act, 1962 or any other act for the time being in force." 2.1 Revenue has filed this appeal stating following grounds:- "27. The Adjudicating Authority has imposed penalty under section 112(a), and has observed in his finding that "the importer is liable to pay customs duty alongwith interest under the terms and conditions ....
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....dent at least on six occasions have been returned 'undelivered'. On 09.08.2019 the Bench has specifically stated as follows:- "None for the Respondent. Adjourned to 21.10.2019 and notice shall be served through the department. Order dated 26.06.2019 to issue notice to the Respondent has been complied with but the same has been received back with remarks "incomplete / wrong address". List it on 21.10.2019. Notice to be served through Jurisdictional office of the GST/Customs. Registry to comply." 3.2 Learned AR has not been able to serve the notice on the respondent as informed by him. All attempts have been made to serve the notice on the respondent but without any success and the respondent is not responding to the notices. 3.3 We in t....
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....tion 28 shall also be liable to pay a penalty equal to the duty or interest so determined : Provided that where such duty or interest, as the case may be, as determined under sub-section (8) of section 28, and the interest payable thereon under section 28AA, is paid within thirty days from the date of the communication of the order of the proper officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of the duty or interest, as the case may be, so determined : Provided further that the benefit of reduced penalty under the first proviso shall be available subject to the condition that the amount of penalty so determined has also been paid within the period o....