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2010 (12) TMI 336 - CESTAT, MUMBAIDEPB - Confiscation - the BARC’s report is authentic and hence there is no room for doubt - The alternative test reports produced by the appellant admittedly pertain to samples drawn by themselves without involving the department. Whether the redemption fine of Rs. 3.6 lakhs imposed by the Commissioner can be considered to be reasonable - The fine imposed by the Commissioner appears to be around 15% of the value of the goods, which cannot be considered to be unreasonable - The Commissioner imposed a penalty of Rs. 1.25 lakhs on the appellant under Section 114 of the Act, which works out to 5% of the FOB value of the goods - Appeal is dismissed
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