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2013 (10) TMI 1103 - AT - CustomsApplication for amendment in B/E - in the bill of entry only one Painting was mentioned whereas two paintings were imported - Redemption of confiscation on payment of penalty - Discrepancy in bill of entry - difference of opinion - Held that:- matter referred to larger bench with the following questions:- Whether on the facts and circumstances of the case denial of amendment to Bill of Entry was justified and imposing of redemption fine is sustainable and penalty reducible to Rs.1,00,000 /- (Rs. One Lakh) as held by Hon'ble Member (Technical). - or - Whether on the facts and circumstances of the case upholding Order-in-Appeal is maintainable rejecting the appeal of revenue as held by Hon'ble Member (Judicial).
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