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2015 (11) TMI 763 - BOMBAY HIGH COURTImposition of redemption fine - Confiscation of goods - Demand of differential duty - Short payment of duty - Settlement commission directed for confiscation of goods and imposed redemption fine - Held that:- from a reading of the entire order of the Settlement Commission that this direction is patently inconsistent with the conclusions reached by the Settlement Commission and noted above. We, therefore, are of the opinion that such a direction and with regard to imposition of fine cannot be sustained. In the facts and circumstances of the present case, therefore, to the extent noted by us, the order of the Settlement Commission is erroneous and illegal and the Settlement Commission clearly exceeded its jurisdiction in directing the appropriation - We quash and set aside the order of the Settlement Commission to the limited extent of imposition of fine and the appropriation - Decided partly in favour of assessee.
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