TMI Blog2015 (9) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... to this appellant. At length there is a discussion about the goods seized from the premises of this appellant in the Order in Original dated 1st April, 2005 and ultimately redemption fine was imposed of ₹ 3.00 Lacs and a penalty upon this appellant was imposed of ₹ 50000 - order passed by the Joint Commissioner of Customs dated 1st April, 2005 has also been taken in review under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avorty For the Respondents : Mr. Ratnesh Kumar ORDER Per D.N. Patel, J 1) This appeal has been preferred against the order passed by CESTAT, Eastern Zonal Bench, Kolkata in Custom Appeal No.CSM 117/05 dated 8th June, 2006 whereby the redemption of fine has been reduced from ₹ 3.00 Lacs to ₹ 1.5 lacs and the penalty of ₹ 50000/- has been maintained. Agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and a penalty upon this appellant was imposed of ₹ 50000/-. 4) It appears that against this order, appeal was preferred by this appellant before the CESTAT in which without appreciating paragraphs 18.2, 18.3, 18.4 of the order by the Joint Commissioner of Customs, CESTAT, who has appreciated the market value of the items as ₹ 5.00 lacs, the redemption fine has been reduced from S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven to the Joint Commissioner of Customs that if the seized goods are found to be in possession of this appellant in violation of Section 111 of the Customs Act, then custom duty ought to have been levied from this appellant and without demanding the custom duty, an order was passed by the Joint Commissioner of Custom and the Commissioner of Customs, Patna has further directed to prefer appeal ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the explanation given by this appellant which is referred in paragraphs 18.1, 18.2, 18.3 and 18.4 of the order passed by the Joint Commissioner of Customs, while passing Order In Original dated 1st April, 2005. 10) With the aforesaid directions and observations, this Tax Appeal is disposed of. 11) Petitioner will remain present before the CESTAT, Eastern Zonal Bench, Kolkata on 12th Au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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