2016 (11) TMI 1521

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent. ORDER [Order per : Archana Wadhwa, Member (J)]. - for the Bench : The present appeal stands filed by the Revenue against the order of Commissioner vide which while adjudicating two Bills of Entry, he has confiscated the goods and have imposed redemption fine of Rs. 5.50 lakh in one case and in the another case Rs. 7 lakh was imposed. However, he has imposed penalty of Rs. 6 lakh in one Bill .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ding the amount of Rs. 10 lakh. Learned DR appearing for the appellant has fairly agreed that the Commissioner could have adjudicated two Bills of Entry by different orders, than the appeals filed by the Revenue would be hit by the Litigation Policy. Merely because the adjudicating authority, for convenience sake has disposed of two adjudication order in respect of 2 Bills of Entry by one common o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , we find that the Commissioner has given satisfactory reason for imposition of lower redemption fine and lower penalty by accepting the importers' stand that they had infact ordered for furniture and their Chinese exporter has filled the container along with garments and undergarments by mistake. He has observed that the respondent is a regular importer and there has been no infringement reported .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X