TMI Blog2011 (9) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 130 of the Customs Act, 1962 (hereinafter to be referred as Act ), the appellant has prayed for condonation of 309 days delay in filing the appeal. 2. For the reasons stated in the application, which is supported by an affidavit, the same is allowed. Delay of 309 days in filing the appeal is condoned. C.M. No. 18119-CII of 2011 : 3. In the instant application filed under Section 130 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 for clearance of Reconditioned Incomplete Copier Incorporating Optical Systems -Low duty Medium duty (for short the goods ). The respondent failed to submit the Overseas Chartered Engineer Certificate as regards value, remaining life of goods and also Country of Origin Certificate of the goods, therefore, such goods were liable to confiscation under Section 111(d) of the Act. The Adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal. Still aggrieved, the Revenue is in appeal. 8. Learned counsel for the appellant has relied upon a judgment of this Court reported as Jaswant Traders v. Commissioner of Customs - 2009 (235) E.L.T. 33 (P H) to contend that the mens rea was not required or contemplated as the import of the goods was in violation of the Import Policy. It is contended that the redemption fine could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... market price of the goods confiscated. Section 125 of 1962 Act contemplates the maximum amount of redemption fine and not the minimum. Therefore, taking into account the facts of the case, the Commissioner (Appeals) has rightly exercised its jurisdiction while reducing redemption fine and personal penalty. The same cannot be said to be illegal or unwarranted raising any substantial question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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