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2015 (9) TMI 513 - HC - CustomsMonetary limit – Redemption fines and penalty being less than monetary limit – Confiscation of goods and consequent imposition of redemption fine and penalty was imposed by adjudicating authority – Tribunal found that confiscation ordered under Section 111-D of Customs Act is not maintainable and as result, allowed appeal filed by assesse – Held that:- seen from records that assessing officer initially imposed ₹ 3,00,000/- as redemption fine and ₹ 70,000/- as penalty, which, on appeal, was subsequently reduced by Commissioner and on further appeal by assessee, Tribunal set aside order of Commissioner – Therefore, very clear from records that monetary limit having been fixed at ₹ 2 Lakhs, even as per order of Commissioner (Appeals), redemption fine and penalty being less than ₹ 2 Lakhs, appeal is not maintainable – Therefore, Court not inclined to entertain appeal – Appeal dismissed – Decided against revenue.
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