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2010 (9) TMI 513 - AT - CustomsRefund of Redemption fine and higher penalty - The first appellate authority was convinced by the contentions raised by the assesses/appellants and modified the adjudication orders and reduced redemption fine and penalty imposed by the Adjudicating Authority. - Refund to be allowed Refund - non-production of original documents - petitioner had not produced original of the TR 6 Challan and produced only an attested copy - the judgment of the Hon’ble High Court of Kerala in the case of Narayan Nambiar Meloths v. CC [2009 -TMI - 76452 - KERALA HIGH COURT] - It is his submission that the judgment squarely covers the issue in favour of the assesses. Refund of Deposit - Right of appeal - Held that: The amount deposited by the assessee to exercise his right of appeal is as per the statutory requirement, and in this case appellant has paid the amount of redemption fine and penalty as ordered by Adjudicating Authority, “under protest”. - Refund to be allowed
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