TMI Blog2017 (1) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... their grounds of appeal to the extent that the goods were available in the factory of the respondent at the time of adjudication, amongst others. In my considered view, the factual aspect as raised by the Reveneue is required to be verified by the adjudicating authority in the interest of justice - appeal allowed by way of remand. - Ex. Appeal No. 36/08 - ORDER NO.FO/A/76180/2016 - Dated:- 25-10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lued at ₹ 52,67,743/- are liable for confiscation in terms of Section 111 (j) 111 (o) of the Customs Act, 1962. But since the goods have not been produced at the time of adjudication, redemption fine of ₹ 25 lakh (Twenty five lakh) is imposed in lieu of confiscation thereof in terms of Section 125 of the Customs Act, 1962 ; (ii) The vehicle No.WB-23A-1634 is liable for confiscat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition No.3 (d)(I)(ii) of the exemption Notification No.52/03-Cus dt. 31.03.03, as amended ; (vi) I impose penalty under Section 112 114A of the Customs Act, 1962 upon the following Noticee as below : M/s G. N. Rubber Tech Pvt. Ltd. (Noticicee) ₹ 20.00 lakhs. 3. The Revenue in their grounds of appeal stated as under : On examination of the Order-in-Original No. 16/Commr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se) at the time of adjudication. Thus, the adjudicating authority has wrongly mentioned in the order that the goods were not produced at the time of adjudication ; (iii) that the adjudicating authority has erred in imposing penalty under both the Sections 112 114A of Customs Act, 1962 on M/s G. N. Rubber Tech Pvt. Ltd. and others contrary to the provisions under Section 114A of Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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