TMI Blog2017 (11) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... Partner of the Firm Shri Abdul Wahid has not filed any appeal before the Tribunal against the Order-in Appeal which upheld the penalties on him. Hence, the submissions in the written note as to both appeals should be considered as one appeal, is rejected as Shri Abdul Wahid had preferred an appeal before the first appellate authority independently and should have filed an appeal before the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indran, Judicial Member None (Written submission) - For the Appellant Shri N Jagadish, AR - For the Respondent ORDER Per : M.V.Ravindran This appeal is directed against Order No. COC-CUS-000-APP-295-296-14-15 dated 20/10/2014. 2. When this matter was called out, none appeared on behalf of the appellant. They have filed a written submission to be considered by the Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he declared goods. After following the adjudicating proceedings, the adjudicating authority ordered confiscation of goods with an option to redeem the same on redemption fine of ₹ 3,00,000/- for the ladies under-garments and ₹ 2,00,000/- for the slippers and the original authority also imposed penalty of ₹ 2,00,000/- each on the Firm as well as the Partner. The said goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority independently and should have filed an appeal before the Tribunal also. 8. As regards the question of reduction of redemption fine on the ladies under-garments found concealed and undeclared, I find that the said redemption fine is proportionate to the modus operandi adopted by the appellant in concealing the under-garments and not declaring the same, the penalty imposed on the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
