TMI Blog2014 (11) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... nd liable to confiscation. Such fact remained undisputed - moment the goods submit for confiscation, redemption fine and penalty shall be imposable. Looking to the value of the goods involved and the nature of violation of law committed, there appears no reason to interfere to the concurrent finding of both authorities below - Decided against assessee. - Appeal No.C/105-107/2012 - FINAL ORDER NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing import licence from the proper authority under Exim policy, without such licence, appellant imported such goods freely. Therefore redemption fine and penalty including duty demand do not call for interference. Assessable value of goods was reasonably enhanced by adjudicating authority in the appeals as follows: Appeal No. Party Name Declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion thereof requires license and in absence of such license, importation results in violation of law. That makes the goods to be smuggled goods and liable to confiscation. Such fact remained undisputed. 8. The moment the goods submit for confiscation, redemption fine and penalty shall be imposable. Looking to the value of the goods involved and the nature of violation of law committed, there ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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