TMI Blog2018 (3) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, the appellant have not mentioned about any demurrage etc. paid in their appeal memorandum.Moreover, this is not the first time the appellant have been booked for this offence - he redemption fine is reduced from ₹ 38 lakhs to ₹ 30 lakhs - The penalty however is sustained on ₹ 4 lakhs - appeal allowed in part. - APPEALNO. C/339/09 - A/85237/2018 - Dated:- 2-2-2018 - SHR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble High Court of Bombay in the case of Commissioner of Customs, Nhava Sheva Vs. Marmo Classic - 2003 (156) ELT 14 (Bom.) wherein the redemption fine was fixed at rate of 20% of CIF value and penalty 5% of the CIF value. 3. Learned AR relied on the impugned order.Learned AR pointed out that the appellant is a regular importer and earlier a case was booked in the year 2003. 4. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. paid in their appeal memorandum.Moreover, this is not the first time the appellant have been booked for this offence.Learned AR pointed out that earlier in the year 2003, a case was booked and the appellant is a regular importer.Keeping in view of all these factors, the redemption fine is reduced from ₹ 38 lakhs to ₹ 30 lakhs.The penalty however is sustained on ₹ 4 lakhs.Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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