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2015 (9) TMI 1198 - HC - CustomsSeizure of goods - Imposition of redemption fine - Held that:- Order in Original was passed on 1st April, 2005 after recording the statement under Section 108 of the Customs Act, 1962 and thereafter notice was issued and adequate opportunity of being heard was also given to this appellant. At length there is a discussion about the goods seized from the premises of this appellant in the Order in Original dated 1st April, 2005 and ultimately redemption fine was imposed of ₹ 3.00 Lacs and a penalty upon this appellant was imposed of ₹ 50000 - order passed by the Joint Commissioner of Customs dated 1st April, 2005 has also been taken in review under Section 129(d) of the Customs Act, 1962 by Commissioner of Customs, Patna and the direction has been given to the Joint Commissioner of Customs that if the seized goods are found to be in possession of this appellant in violation of Section 111 of the Customs Act, then custom duty ought to have been levied from this appellant and without demanding the custom duty, an order was passed by the Joint Commissioner of Custom and the Commissioner of Customs, Patna has further directed to prefer appeal against the Order in Original passed by the Joint Commissioner of Customs dated 1st April, 2005. - matter remanded back - Decided in favour of assessee.
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