TMI Blog2018 (8) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Engineer. Appeal allowed in part. - APPEAL Nos.C/55274 & 55258/2013-CU[DB] - C/A/71232-71233/2018-CU[DB] - Dated:- 19-6-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Request for Adjournment, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeals are arising out of Orders-in-Appeal Nos. 186 187-CUS/GZB/2012 dated 29/10/2012 passed by Commissioner of Customs, Central Excise Service Tax (Appeals), Ghaziabad. 2. On matter being called, appellants submitted request for adjournment. We have rejected the request for adjournment and heard the learned A.R. for revenue and perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 3,03,000/- under Section 112 (a) of Customs Act, 1962. 5. On appeal against the above order, the Appellate Authority upheld the charge of under valuation and also of non production of license but reduced the redemption fine from ₹ 6 lakhs to ₹ 4.50 lakhs and penalty from ₹ 3,03,000/- to ₹ 1,51,000/- Aggrieved by the said order, appellant is before this Tribunal in Appeal No.C/55258/2013. 6. Appeal No.C/55274/2013 was filed under similar circumstances. In the said appeal the proceeding started with filing of Bill of Entry No.6774922 dated 09.05.2012, the concerned invoice was dated 22.03.2012. The discription of goods was same as in the case of Bill of Entry stated in forgoing paragraph. Through Order-in-Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has admittedly not produced required license, confiscation of goods and imposition of penalty is upheld. However, we reduce the redemption fine to 15% of the assessable value of the goods and penalty to 10% of the value of goods, by adopting the principle enunciated in the previous decision in the case of M/s Jibran Overseas Vs Commissioner of Customs, Ghaziabad dated 08.04.2015 passed by this Tribunal and upheld by the Hon'ble Allahabad High Court in the case of Commissioner of Customs, Noida Vs M/s Jibran Overseas in Customs Appeal No.278 of 2015 pronounced on 20 th December, 2016. 8. In above terms, the appeals filed by the appellant are partially allowed. (Pronounced in Court) - - TaxTMI - TMITax - Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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