2024 (3) TMI 702

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....for the Appellant Shri Ranjan Kumar, Authorized Representative for the Respondent ORDER Briefly stated, the facts of the case are that the officers of Directorate of Revenue Intelligence, Mumbai Zonal Unit, Mumbai (DRI), had developed an intelligence, which indicated that certain importers were mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export p....

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....eedings were initiated by the department, which culminated into the adjudication order dated 29.11.2013, wherein the original authority had confiscated the cigarettes of a quantity of 92,31,000 sticks and provided the option to redeem the same on payment of redemption fine of Rs.1,00,00,000/-; further, the original order had also confiscated the declared quantity of 10,49,000 cigarette sticks, wit....

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....ed the case records. 3. In support of reduction in the quantum of penalty imposed on the appellant, the learned Commissioner of Customs (Appeals) had recorded the following findings: "I find that the impugned goods are still in the custody of the department. The appellant vide letter dated 30.01.2014 had relinquished all their rights against the impugned consignment. I also find that t....