TMI Blog2016 (6) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... ods are liable for confiscation - redemption fined reduced to Rs. one lakhs - Penalty waived. - Decided partly in favor of appellant. - C/53163/2015 - Final Order No. 60060/2016 - Dated:- 12-5-2016 - Mr. Ashok Jindal, Member (Judicial) Present of the Appellant : Shri Naveen Bindal, Advocate Present for the Respondent : Shri Satyapal, AR ORDER The appellant is in appeal agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10% and cleared the goods. While assessing the goods, the redemption fine of ₹ 17.50 lakh was imposed and penalty of ₹ 9 lakh was imposed. On appeal before the Commissioner (Appeals) who reduced the redemption fine to ₹ 10 lakh and penalty to ₹ 5 lakh. Aggrieved with the said order, the appellant is before me. 3. Learned Counsel for the appellant drew my attention to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty are imposable on the appellant. In alternate, he relied on the decision of this Tribunal in the case of Raksha Global Steel Pvt. Ltd. 2015 (325) ELT 886 (Tri.-Mumbai) to say that in such situation, no penalty and redemption fine are imposable on the appellant. 4. On the other hand learned AR opposed the contention of the learned Counsel and submitted that the appellant has mis-declared t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive and secondary material and the same has not been disputed by the appellant. In that circumstance, relying on the decision of this Tribunal in the case of Raksha Global Steel Pvt. Ltd. (supra), I hold that the goods are liable for confiscation. Further, in the said case, this Tribunal has held that the secondary and defective goods cannot be imported through the ICD Ludhiana. Therefore, said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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