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2019 (11) TMI 190 - AT - CustomsImposition of redemption fine and penalty - Classification of imported goods - Brass Scrap Ebony - HELD THAT:- The duty demand involved in the present appeal is around ₹ 1.38 Lacs. Considering the quantum of differential duty confirmed by the department, we are of the view that the redemption fine and penalty imposed on the appellant can be reduced in the interest of justice. The impugned order is modified to the extent of reducing the redemption fine from ₹ 2,00,000/- to ₹ 50,000/- and the quantum of penalty from ₹ 50,000/- to ₹ 20,000/-, which should be deposited by the appellant - Appeal disposed off.
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