Home Case Index All Cases Customs Customs + AT Customs - 2020 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (5) TMI 155 - CESTAT KOLKATAQuantum of redemption fine and penalty - enhancement of value of imported goods - old and used worn clothing - HELD THAT:- On perusal of the impugned order, we note that the ld.Commissioner (Appeals) has ordered reduction of redemption fine and personal penalty on the basis of ratio laid down by the Three Member Bench of CESTAT, Delhi in the case of M/S. OMEX INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [2015 (4) TMI 112 - CESTAT NEW DELHI (LB)] - The Three Member Bench has taken the view that redemption fine of 10% and penalty of 5% of the value of the imported goods, would be appropriate in case of import violating Exim Policy Provisions - there are no reason to interfere with the findings of the ld.Commissioner (Appeals) on the basis of such decision. The impugned order is upheld and the appeals filed by the Revenue are rejected - Decided against Revenue.
|