2017 (2) TMI 355

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..... e valuation is bound to be disturbed - the goods valued at ₹ 27,09,723/- and considering 10% value thereof as normal profit, he imposed a redemption fine of ₹ 2,70,000/- under Section 125 of the Customs Act, 1962. That also does not warrant any interference. Imposition of penalty - Held that: - when the confiscation remained untouched, Section 112(a) penalty is bound to flow. Consid .....

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..... fication issue involved, we have gone through Para 21 of the adjudication order and examined the extent of exercise made by the authority. He has recorded that the catalogue of the appellant describes the goods as Rotavapor R-220 which is a large scale rotary evaporator and is designed for users in technical laboratories for rapid, efficient evaporation of sample volumes up to 20 litres. Finding .....

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