2019 (3) TMI 674

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..... ty. The redemption fine of 10% of the enhanced value should meet the ends of justice - in the present case, the redemption fine imposed on the appellant in this case is reduced to 10% of the enhanced value i.e. ₹ 16,13,570/- - penalty imposed is reasonable and within the range as has been applied by the Tribunal - appeal allowed in part. - C/2627/2011-DB - A/30109/2019 - Dated:- 18-1-201 .....

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..... was imposed under Section 112(a) of the Customs Act. 4. Learned counsel submits that the redemption fine and penalty imposed should be in consonance with the law as has been laid down by this Bench. i.e. 10% of the enhanced value as redemption fine 5% as penalty. He states various decision one of them being Marque Enterprises Vs CC (Preventive) Amritsar [2015(329) ELT 307 (Tri-Del)]. 5. Lear .....

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