2025 (11) TMI 1362

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....the Appellant : Shri Sukalpa Seal, Advocate For the Respondent : Shri S. Debnath, Authorized Representative ORDER PER SHRI ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the redemption fine imposed has been enhanced to Rs.9,00,000/- (Rupees Nine Lakh only) and the penalty imposed has been enhanced to Rs.4,50,000/- (Rupees Four Lakh Fifty Thousand only). ....

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....e goods, pending submission of such authorization. 3.1. The said request was not accepted by the Revenue and the goods were assessed finally, as the appellant had waived the Show Cause Notice, on 26.10.2017. 4. On 08.02.2018, the appellant obtained the EPR Authorization covering the period starting from 2017-18 to 2021-22, which covers the period when the appellant had filed the Bill of Entr....

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....000/- (Rupees Four Lakh Fifty Thousand only), by way of the impugned order. 7. Against the said order, the appellant is before us. 8. Heard the parties and have gone through the records placed before us. 9. We find that in this case, although the goods were requiring EPR compliance, which had not been done by the appellant at the time of filing the Bill of Entry, the appellant had sought ....