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2018 (1) TMI 1452 - CGOVT - CustomsRe-export of confiscated Jewellery - no such request for re-export of the confiscated gold was made before Commissioner (Appeals) by the applicant - Held that:- It is noticed from the order of Commissioner (Appeals) that no such request for re-export of the confiscated gold was made before him by the applicant. The applicant has also not provided any evidence to show that she had requested the Commissioner (Appeals) to allow her to re-export the confiscated gold. Therefore, no defect can be attributed to the order of the Commissioner (Appeals) on this account and the Government being only a revisionary authority in this case and not an appellate authority, it does not consider it proper at this juncture to entertain an additional prayer of the applicant which was never raised before Commissioner (Appeals). Reduction of redemption fine and penalty - Held that:- Additional Commissioner of Customs has imposed redemption fine of ₹ 2,00,000/- only which is just 15% of value of confiscated goods. Whereas it is generally seen that redemption fine in such case is imposed at the rate of more than 30% of the value of the confiscated goods. Thus the redemption fine imposed by Additional Commissioner of Customs and upheld by the Commissioner (Appeals) is already very modest and reasonable. Therefore, the Government finds that no further reduction in redemption fine is warranted. Revision application allowed.
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