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CC Versus Supreme Enterprises

2006 (7) TMI 682 - CESTAT NEW DELHI

Custom Appeal No.C/278/06-SM(BR) of 2006 - Final Order No. 1071/06-SN(BR) - Dated:- 3-7-2006 - M.V. Ravindran, Member (Judicial). R.K. Verma, DR for the Appellant ORDER Per : M V Ravindran : This appeal is directed against order in appeal dated 15th .....

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ods which were imported were used tyres and import of these goods was restricted as per Export - Import policy 2005. It was also noticed that value of the goods was also underinvoiced. The adjudicating authority proposed the loading of the value of t .....

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t. On an appeal, the Commissioner (Appeals) reduced the redemption fine and the penalty. Hence, this appeal by the revenue. 3. None appeared for the respondent despite notice nor there is any request for adjournment. 4. Considered the submissions mad .....

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s as under;- "I agree with the adjudicating authority that there had been contravention of the above mentioned provisions of law and the goods in question were liable to confiscation and appellants were liable to penal action. However, I find th .....

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