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2012 (4) TMI 390 - AT - CustomsImport of goods declared as M.S. Seamless pipes - Department found the goods were of used nature – confiscation of goods and imposed a redemption fine and penalty – Held that: - The inspection done in front of independent panchas witnesses, and 11 photographs of imported goods depicts the consignment of pipes of used nature - the appellant has not produced any evidence to come to a conclusion that the pipes imported by him are sold as capital goods – redemption fine imposed by adjudicating authority is reduced from Rs.1,20,000/- to Rs.75,000/- (Rupees Seventy Five Thousands only) and penalty is reduced from Rs.60,000/- to Rs.30,000/-against assessee.
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