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2015 (6) TMI 1079 - CESTAT NEW DELHI

2015 (6) TMI 1079 - CESTAT NEW DELHI - TMI - Mis-declaration of goods - confiscation of the goods with an option to pay redemption fine of ₹ 3,00,000/- imposition of penalty of ₹ 1,78,000/- heavy melting scrap - purchase of goods on high seas sales basis in U.A.E - Held that: - the appellant had imported the impugned goods based on the description of the goods and other particulars mentioned in the import documents. The Bill of Entry was filed by the appellant describing the goods as .....

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there is no mis-declaration by the appellant, the option of redemption fine and imposition of penalty can be reduced in the interest of justice. - impugned order modified to the extent of reducing the redemption fine and imposition of personal penalty to ₹ 50,000/- and ₹ 30,000/- respectively - appeal disposed off - decided partly in favor of appellant. - C/50910/2015-CU[SM] - Final Order No. 54132/2015 - Dated:- 24-6-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. Saurabh Kapoor, Ad .....

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ssioner of Customs, Ludhiana vide the order dated 11.04.2013, wherein the option to the appellant to redeem the same on payment of redemption fine of ₹ 3 lakhs. Besides, penalty of ₹ 1,78,000/- was also imposed on the appellant. In appeal, ld. Commissioner (Appeals) vide impugned order dated 16.12.2014 has upheld the confirmed adjudicated demand. Hence, the present appeal is filed before the Tribunal. 2. Shri Saurabh Kapoor, ld. advocate for the appellant submits that based on the im .....

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