2024 (1) TMI 256

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....- For the Appellant. Shri Rajesh Jain, Authorized Representative (DR) - For the Department ORDER The appellant is in appeal against the impugned order praying for setting aside of imposition of redemption fine and penalty on them. 2. The facts of the case are that the appellant is an exporter of readymade garments. They filed export documents with the department on 1st August, 2022. Th....

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....ds the order of the adjudicating authority upholding the redemption fine and penalty. Against the said order, appellant is before me. 3. Learned counsel for the appellant submits that in this case, it is not alleged that invoices issued by the supplier of the goods are bogus, only allegation is that after procuring the goods from the supplier of the goods, the GST registration of the supplier i....

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....e the market survey conducted by the officials of the department which was accepted by the appellant and found it satisfactorily. Further, the GST registration of supplier of the goods was suspended and moreover what is admitted by the appellant, need not to be proved. Therefore, the order of confiscation of the impugned goods and imposing redemption fine and penalty is to be upheld. 5. Heard b....