2008 (8) TMI 647

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.... -  Heard both sides. I find that the facts of the case have been narrated in the impugned order-in-appeal and I also find that the lower appellate Authority has duly considered the grounds advanced by the Appellants before him. 2. Shri N.K. Chowdhury, learned Advocate appearing on behalf of the Appellants states that the impugned goods were being carried from Islampur to Matiary for l....

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....ame of the foreign country where the goods were manufactured. 4. In the present case Shri A.K. Sharma, learned Departmental Representative (JDR) points out that the Department has alleged the goods to be of Bangladeshi origin and further states that the seized scrap also includes coins and medals along with other scrap which indicates Bangladeshi origin. In view of the factual matrix of the ....

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....thorities to dispose of considering the nature of the same. Accordingly I order that the impugned goods be allowed release on redemption fine amounting to 25% of the seizure value. It goes without saying that appropriate duty would be required to be paid as stipulated under Section 125 of the Customs Act, 1962 in addition to the redemption fine. As regards the redemption fine on the seized vehicle....