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TMI Blog2015 (5) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal has been filed by the applicant against OIA-AHM-CUSTM-000-APP-238-2014-15 dtd 17.6.2014. The First Appellate Authority has upheld the OIO No. 27/ADC/O&A/2014 dtd 11.6.2014 passed by the Adjudicating Authority. However, the First Appellate Authority has reduced the redemption fine of Rs. 4.5 lacs and penalty of Rs. 2.25 lacs imposed by the Adjudicating Authority to Rs. 2.5 lacs (redemption f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the Revenue relied upon the following case laws : i) Agarwal Metral Works Ltd Vs CCE - 2008(226)ELT.129 (Tri.Del.) ii) Jindal Stainless Ltd Vs CCE New Delhi iii - 2013(297)ELT.58 (Tri.Del.) 3.1 It was also argued by the Learned Authorised Representative that the appellant was a regular importer of Zinc Scrub at Khodiyar and never approached the department with any request th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanand. That Revenue should have allowed the transhipment of Zinc Scrub consignment to ICD Khodiyar where the appellant was regularly importing Zinc Scrub. In this regard, Learned Authorised Representative has correctly argued that the appellant was regularly importing Zinc Scrub at ICD Khodiyar and was aware of the permissibility of import of Zinc Scrub through ICD Khodiyar. The appellant was awa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition of penalty. The Commissioner (Appeals) has already extended sufficient benefits to the appellant by reducing the redemption fine from Rs. 4.5 lacs, imposed by the Adjudicating Authority to Rs. 2.5 lacs. Penalty imposed upon the appellant under section 12 of the Customs Act 1962 has also been substantially reduced from Rs. 2.5 lacs to Rs. 1 lac by the First Appellate Authority. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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