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2016 (9) TMI 524 - HC - CustomsRestoration of order passed by first Appellate Authority - levy of redemption fine - Section 125 of the Customs Act, 1962 - imposition of penalty - Section 112(a) of the Customs Act, 1962 - amount of redemption fine and penalty increased buy the Tribunal - jurisdiction of Tribunal - Whether redemption fine and penalty, as determined by the first appellate authority, can be increased further by the Tribunal in the appeal filed by the assessee, especially when the appeal filed by the department against the same order passed by the first appellate authority had been dismissed? - Held that: - It is only in the appeal filed by the department that the amount of penalty could be increased and for that the appeal filed by the assessee had to be dismissed. But in the case in hand, the facts are otherwise. The appeal filed by the revenue was specifically dismissed. In the appeal filed by the assessee, the order passed by the first appellate authority was set aside and the quantum of redemption fine and penalty was increased. That course was not possible in the appeal filed by the assessee, especially when the appeal filed by the department had been dismissed - order passed by the Tribunal set aside - order passed by the first appellate authority restored - amount of penalty and redemption fine as imposed by first appellate authority justified - appeal allowed - decided in favor of appellant.
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