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2016 (8) TMI 1072 - CESTAT MUMBAI

2016 (8) TMI 1072 - CESTAT MUMBAI - TMI - Enhancement of the redemption fine imposed by the adjudicating authority - Held that:- We find that in all the cases, the fact is that the respondents have imported Marble Blocks without obtaining Special Import Licence and there is also mis-declaration of the value. We observe from the impugned order that though the redemption fine was not to the extent of margin but the penalty was substantially enhanced. If both penalty and redemption fine are taken t .....

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e Tribunal was upheld by the Hon’ble Supreme Court in the case of Commissioner of Customs (Import) Vs. Stonemann Marble Industries (2011 (1) TMI 15 - SUPREME COURT OF INDIA ). In view of above position, firstly we find that taking into consideration the total amount of penalty and redemption fine imposed by the adjudicating authority which is equal to the margin, no further enhancement is required. We, therefore upheld the impugned orders and dismiss the appeals filed by the Revenue. - C/1077/05 .....

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below: Sr. No. Appeal Nos. Name of the Appellant Redemption fine Penalty 1. C/1077/2005 M/s. Elegant Sales Corpn. Rs.2.80 lakhs Rs.10.48 lakhs 2. C/1117/2005 M/s. Stonemann Marbles Industries Rs.4.54 lakhs Rs.14.15 lakhs 3. C/1124/2005 M/s. Elegant Sales Corpn. Rs.2.40 lakhs Rs.11.74 lakhs The above cases are of import of Marble without obtaining the licence and mis-declaration. 2. Shri Chatru Singh, Ld. Assistant Commissioner (A.R.) and Shri M.K. Mall, Ld. Assistant Commissioner (A.R.) appearin .....

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