TMI Blog1998 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... : K.S. Venkataramani, Member (T)]. The appellants imported a consignment of old and used diesel engines total 94 numbers and filed the home consumption bill of entry on 15-12-1994 in the Nhava Sheva Custom House. The total value declared for this consignment was Rs. 5,91,655/- CIF. The clearance of the goods was claimed under OGL. The Custom House took the view that the goods are not covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Dy. Commissioner only on 10-4-1995. There is also evidence to show that the Custom House date of receipt for the order is on 5-4-1995. The Commissioner (Appeals) however, has taken the date of issue of the order itself as the date of receipt. But if the actual date of receipt of the order in April 1995 is taken, there is no delay because the appeal was filed with the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Counsel for the appellant pleaded for a similar disposal in the present appeal. 3. We have heard Shri K.L. Ramteke the ld. JDR, who pointed out that the Commissioner (Appeals) has not gone into the merits of the case at all as appeal is dismissed only on the ground of limitation. 4. We have carefully considered the submissions. We find that there is no delay in the filing of the appeal withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of this Bench referred to (supra) have accepted in the circumstances of the case that the redemption fine at 100% of CIF value and penalty of 10% thereof is reasonable and appropriate. Following the ratio of these decisions and applying to the facts of the case, we reduce the redemption fine in the present case also to Rs. 5,91,655/- and we reduce the penalty to Rs. 60,000/-. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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