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2018 (1) TMI 69 - AT - CustomsMis-declaration of goods - Re-Rollable Steel Scrap - Difference of opinion - Held that: - In view of difference of opinion emerging between the Hon'ble Member on the issue of redemption fine and penalty on the appellant, the registrar is directed to place the matter before the Hon'ble President for nominating the third Member for resolving the following: Whether in view of high sea purchase and declaration in bills of entry, in all these appeals redemption fine and penalty should be reduced to 10% of the fine and penalties imposed by original adjudicating authority in each case, as held by the Hon'ble Member (Judicial)? - matter referred to Third member.
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