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2019 (12) TMI 1493 - CESTAT KOLKATAValuation of imported goods - old and used worn clothing - enhancement of declared value - Confiscation - penalty - HELD THAT:- The enhancement of value has been ordered by the First Appellate Authority on the basis of concurrence given by the importer for such enhancement. There is no challenge to the order of confiscation, but Revenue is challenging the quantum of redemption fine and penalty, which stand reduced by the learned Commissioner(Appeals). Redemption fine - Personal Penalty - HELD THAT:- Tribunal in the case of M/S. OMEX INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [2015 (4) TMI 112 - CESTAT NEW DELHI (LB)] has taken the view that redemption fine of 10% and penalty of 5% of the value of the imported goods, would be appropriate in case of import violating Exim Policy Provisions - there are no reason to interfere with the findings of the learned Commissioner(Appeals) on the basis of such decision. Appeal dismissed - decided against Revenue.
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