2015 (2) TMI 26

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..... Miscellaneous Appeal is to the Final Order, dated 19-5-2009 passed in Final Order No. 574 of 2009 in Appeal No. C/S/33/2009 and C/67/2009. 2. The appellant herein has been engaging in doing aluminium scrap and liable to pay Customs duty. Under the said circumstances, a show cause notice has been issued whereby demanded Customs duty together with redemption fine and penalty and the same has b .....

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..... unt involved? (ii) Whether the first respondent was justified in respect of redemption fine without considering demurrage charges? (iii) Whether the order of the first respondent is justifiable in respect of orders of penalty imposed by lower authorities without considering the specific clause and Section under the Customs Act?" 4. The learned counsel appearing for the appellant .....

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..... he instant case, such things have had happened and therefore, the assessee cannot take shelter under clause (ii) of Section 112(b) of the said Act. 6. It is an admitted fact that only due to misdeclaration of goods as well as duty, the present proceeding has became emanated. Since the present proceeding has become emanated only due to misdeclaration of goods as well as duty, it is needless t .....

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