2016 (4) TMI 537

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..... V. Gautam with Mr. S.K. Gupta and Ms. Mahak Tanwar, Advocates ORDER CM No. 12615/2016 (for exemption) 1. Exemption allowed subject to all just exceptions. CM No. 12616/2016 (for condonation of delay in re-filing the appeal) 2. For the reasons stated in the application, the delay in re-filing the appeal is condoned. 3. The application is disposed of. CUSAA 13/2016 & CM No. 12614/2016 (for st .....

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..... The suspicion also was that at the time of import, the said cars were under-invoiced, thus evading payment of customs duty. 6. The question before the CESTAT was whether the confiscation and imposition of redemption fine of Rs. 10 lakhs as well as the penalty of Rs. 10 lakhs under Section 112A of the Act and Rs. 5 lakhs under Section 114AA of the Act on the Respondent was justified in the facts .....

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